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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
Mr. Justice Vivek Kumar Singh, J
Tvl. Priya Woods Craft, Represented by its Proprietor, Chidambaram, Meenar, S/o Chidambaram – Appellant
Versus
Commissioner of Commercial Taxes, O/o. the Principal and Special Commissioner of Commercial Taxes – Respondent
ORDER :
(VIVEK KUMAR SINGH, J.)
This Writ Petition has been filed seeking to quash the impugned proceedings of the second respondent in ASMT-13 in GSTIN. 33ANJPM3606L1ZX / 18-19 for the Tax Period October 2018 - March 2019 dated 26.12.2020.
2. With the consent of both sides, this Writ Petition is disposed of, at the admission stage itself.
3. The case of the petitioner is that he failed to file the monthly returns in GSTR - 3B for the months from October 2018 to March 2019 within the due date. Therefore, the second respondent had issued a notice dated 25.09.2020 under Section 46 of the TNGST Act,2017 directing the petitioner to file the returns for the months of October 2018 to March 2019, within a period of 15 days. Thereafter, the second respondent has passed the impugned order on 26.12.2020, assessing the petitioner under best of judgment and demanded the tax amount of Rs.10,00,599/-. As per the amended provision of Section 62(2) of the Goods and Services Tax Act, 2017 [hereinafter referred to as ''the GST Act''], the time to file the returns has been extended to 60 days and the said amendment was given effect from 01.10.2023. The petitioner was unable to file his returns even withi
The limitation period for filing returns under Section 62(2) of the GST Act is directory, allowing for condonation of delay if sufficient reasons are provided.
The 60-day limit for filing returns under Section 62(2) of the GST Act is directory; valid excuses may allow for the acceptance of late returns and the assessment orders to be reconsidered.
Proviso timelines under Section 62 TNGST Act are directory; belated returns invalidate provisional best assessments.
Time limits under proviso to Section 62 TNGST Act are directory; belated returns invalidate provisional best assessment orders.
A best judgment assessment under the GST Act is deemed withdrawn when a registered person files valid returns and pays due taxes, irrespective of notification to the assessing officer.
The court ruled that lack of physical notice justifies delay in filing an appeal, emphasizing procedural fairness and genuine reasons for delay.
The court emphasized that the assessment of delay condonation applications should focus on the legitimacy of the delay rather than the merits of tax claims.
The court emphasized that ignorance of law is not an excuse for delay in filing tax returns, but recognized the genuine circumstances of a non-resident's inability to meet deadlines.
Assessment orders under the Goods and Services Act are withdrawn when the registered person files necessary returns with payment of tax and fees, as stipulated in Section 62(2).
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