The return filed in terms of the order passed by high court was a return in terms of Section 62(2) and the best judgment assessment orders passed under Section 62(1) would stand withdrawn.
Section 62 of the CGST Act, 2017— Best Judgment Method - The petitioner sought quashing of the best judgment assessment orders passed by him for the period September, 2017 to December, 2018. The petitioner counsel submitted that the petitioner having filed the return within the period provided for and as extended by this court in the order dated 13.02.2019, had resulted in a return being filed within the time prescribed under Section 62 (2) and upon return being filed under Section 62 (2) the question of seeking to rely upon the orders passed under Section 62 (1) which were the best judgment assessment order would not be correct. The court observed that in light of permission granted by the court in its order dated 13.02.2019, the petitioner could continue to file the return within the time granted by the Court and the return filed was a return as contemplated under Section 62 (2) which is to be construed to be return filed within the time.
Held that:- The Hon’ble High Court directed that return filed under Section 62 (2) of the Act is to be proceeded with in accordance with law.
The return filed in terms of the order passed by high court was a return in terms of Section 62(2) and the best judgment assessment orders passed under Section 62(1) would stand withdrawn.
Section 62 of the CGST Act, 2017— Best Judgment Method - The petitioner sought quashing of the best judgment assessment orders passed by him for the period September, 2017 to December, 2018. The petitioner counsel submitted that the petitioner having filed the return within the period provided for and as extended by this court in the order dated 13.02.2019, had resulted in a return being filed within the time prescribed under Section 62 (2) and upon return being filed under Section 62 (2) the question of seeking to rely upon the orders passed under Section 62 (1) which were the best judgment assessment order would not be correct. The court observed that in light of permission granted by the court in its order dated 13.02.2019, the petitioner could continue to file the return within the time granted by the Court and the return filed was a return as contemplated under Section 62 (2) which is to be construed to be return filed within the time.
Held that:- The Hon’ble High Court directed that return filed under Section 62 (2) of the Act is to be proceeded with in accordance with law.