Under Section 62(2) of the GST Act, 2017, a best judgment assessment order is deemed to have been withdrawn once the taxpayer files the valid return for the relevant period, regardless of the delay, provided the late fee is paid.

Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS holding that the impugned Ex-Parte Best Judgment Assessment Order in Form GST ASMT-13, vide Reference No. 37NEPS2610E1Z8, dated 13-06-2024, passed by the First Respondent under S. 62 of the GST Acts, 2017, for the Months of January, February, March and April, 2024, which should be deemed to have been withdrawn as the Petitioner has tried to file the Final Return along with Late Fee on 13-08- 2025, but was not accepted as the Petitioners Registration was cancelled w.e.f. 31-12-2023, though the late fee was received, and which does not contain any electronically generated DIN, which does not contain any Signature/Digital Signature and is an unsigned order, which is arbitrary,without basis or material, without serving show cause notice and without affording opportunity of personal hearing as arbitrary, capricious, invalid, non-est, not orders in the eye of law, violative of the principles of natural justice, contrary to law and illegal, and consequently set aside the same and further set aside the Order of Cancellation of Registration, dated 05-08-2024, passed by the First Respondent, and permit the Petitioner to file its pending Monthly Returns pass such other Order or Orders as may be deemed fit and proper in the facts and circumstances of the case and in the interests of justice. Main prayer was amended as per c.o.dt.17.3.2026 vide I.A.No.1 of 2026 in W.P.No.33276 of 2025.

IA NO: 1 OF 2025

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to grant stay of all further proceedings, including recovery of tax and interest pursuant to the impugned Ex-Parte Best Judgment Assessment Order in Form GST ASMT-13, vide Reference No. 37BNEPS2610E1Z8, dated 13-06-2024, passed by the First Respondent under S. 62 of the GST Acts, 2017, for the Months of January, February, March and April, 2024,

IA NO: 2 OF 2025

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to grant stay of operation of the impugned “Notice to a third person under Section 79(1)(c) of the GST Acts, 2017, dated 12-05-2025, issued by the First Respondent to the Fourth Respondent Bank, where the Petitioner is having its Account No. 50100003599150,

IA NO: 1 OF 2026

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased High Court be pleased to permit thePetitioner to amend its Main Prayer in paragraph 16 of the Affidavit filed in support of the above Writ Petition No. 33276 of 2025 by substituting the following prayer It is therefore prayed that this Hon’ble High Court be pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS holding that the impugned Ex-Parte Best Judgment Assessment Order in Form GST ASMT- 13, vide Reference No. 37NEPS2610E1Z8, dated 13-06-2024, passed by the First Respondent under S. 62 of the GST Acts, 2017, for the Months of January, February, March and April, 2024, which should be deemed to have been withdrawn as the Petitioner has tried to file the Final Return along with Late Fee on 13-08-2025, but was not accepted as the Petitioner’s Registration was cancelled w.e.f. 31.12. 2023, though the late fee was received, and which does not co