Madras High Court
M/S.Jeevan Auto Motor Pvt. Ltd vs The Assistant Commissioner (St) on 31 March, 2023
W.P.(MD) No.7203 of 2023
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 31.03.2023
CORAM:
THE HONOURABLE MS.JUSTICE P.T.ASHA
W.P.(MD) No.7203 of 2023
and
W.M.P.(MD) Nos.6789 and 6790 of 2023
M/s.Jeevan Auto Motor Pvt. Ltd.,
Rep., by its General Manager,
M.Kumarasamy,
144/1, Palanganatham,
TPK Road, Madurai. .. Petitioner
Vs.
The Assistant Commissioner (ST),
Madurai Rural South Circle,
Madurai. .. Respondent
Prayer: Petition filed under Article 226 of the Constitution of India,
praying for issuance of Writ of Certiorarified Mandamus calling for the
records in Ref.No.ZD331022038574S dated 28.10.2022 for tax period
August 2022 passed by the respondent and quash the same and direct
him to consider the returns filed in GSTR-1 and GSTR-3B for August
2022, afford an opportunity of personal hearing and pass an order
judicially.
_________
Page 1 of 6
https://www.mhc.tn.gov.in/judis
W.P.(MD) No.7203 of 2023
For Petitioner : Mr.S.Karunakar
For Respondent : Mr.D.Ghandiraj
Special Government Pleader
ORDER
This writ petition is filed for the issue of a Writ of Certiorarified
Mandamus calling for the records in Ref.No.ZD331022038574S dated
28.10.2022 for tax period August, 2022 passed by the respondent and
quash the same and direct him to consider the returns filed in GSTR-1
and GSTR-3B for August 2022.
2. It is the case of the petitioner that they were unable to submit
their GSTR-3B return within the stipulated time on account of the
absence of their main Accountant, although GSTR-1 return has been filed
in time. Since GSTR-3B was not filed in time, the petitioner has
received the order impugned dated 28.10.2022 stating that the petitioner
has failed to pay GST for the month of August, 2022 within the
stipulated time and therefore, arrived at a tax liability on the basis of the
deemed sales turnover under Section 62 of the Tamil Nadu Goods and
Services Tax Act, 2017 (hereinafter referred to as “the TNGST Act”).
_________
https://www.mhc.tn.gov.in/judis
W.P.(MD) No.7203 of 2023
3. The petitioner would submit that they have voluntarily filed
form GSTR-1 on 12.09.2022 and GSTR-3B return on 01.12.2022 for the
period August, 2022. The delay is only on account of the petitioner's
Accountant taking ill. The petitioner would submit that they have duly
declared their liability in GSTR-1 and GSTR-3B return for the month of
August, 2022 on 12.09.2022 and 01.12.2022 respectively. There was no
intention on the part of the petitioner to evade or to avoid payment of
GST. The petitioner would further submit that the impugned assessment
order under Section 62 of the TNGST Act suffers from serious lacuna
and unless the same is set aside, it would be violative of the principles of
natural justice and further, the order passed is unreasonable and without
jurisdiction. After making his submissions, the learned counsel for the
petitioner brought to the notice of this Court the proposed amendment to
Section 62 of the Central Goods and Services Tax Act, 2017 (hereinafter
referred to as “the CGST Act”) as recommended in the 49th GST Council
Meeting. The amendment proposed would read as follows:
“2. Amendment to Section 62 CGST Act, 2017
to extend timelines under sub-section (2) thereof and
one time amnesty for past cases: As per sub-section
_________
https://www.mhc.tn.gov.in/judis
W.P.(MD) No.7203 of 2023
(2) of section 62 of CGST Act, 2017, the best
judgment assessment order issued under sub-section
(1) of the said section is deemed to be withdrawn if
the relevant return is filed within 30 days of service of
the said assessment order. The Council recommended
to amend section 62 so as to increase the time period
for filing of return for enabling deemed withdrawal of
such best judgment assessment order, from the present
30 days to 60 days extendable by another 60 days,
subject to certain conditions.
The Council has also recommended to provide an
amnesty scheme for conditional deemed withdrawal
of assessment orders in the past cases where the
concerned return could not be filed within 30 days of
the assessment order but has been filed along with
due interest and late fee upto a specified date,
irrespective of whether appeal has been filed or not
against the assessment order, or whether the said
appeal has been decided or not.”
Pursuant to the recommendation, a Government Order has also come into
effect in and by which best assessment judgment has been extended up to
30.06.2023.
_________
https://www.mhc.tn.gov.in/judis
W.P.(MD) No.7203 of 2023
4. This Writ Petition is allowed, on the basis of the
recommendation that is now proposed into Section 62 of the CGST Act,
whereby a window of 60 + 60 days time is given for challenging the
assessment order passed under Section 62(2) of the TNGST Act and the
impugned order dated 28.10.2022 is set aside. It is needless to state that
the liberty given to the petitioner to file an appeal will be subject to the
penalty or interest that might be leviable in the case. It is also made clear
that the appeal shall be filed within a period of two weeks from the date
of receipt of a copy of this order. No costs. Consequently, connected
miscellaneous petitions are closed.
31.03.2023
NCC : Yes/No
Index : Yes/No
Internet : Yes
abr
_________
https://www.mhc.tn.gov.in/judis
W.P.(MD) No.7203 of 2023
P.T.ASHA, J.
abr
To
The Assistant Commissioner (ST),
Madurai Rural South Circle,
Madurai.
W.P.(MD) No.7203 of 2023
Dated: 31.03.2023
_________
https://www.mhc.tn.gov.in/judis
