Assessment order is not deemed to have been withdrawn due to non-filing of valid return within 30 days of service of the assessment order under Section 62 of the Act. As such, it cannot be said that the appeals filed by the petitioner were in fact the appeals challenging the demand notice in FORM GST DRC-07.
Appeal- In the instant case, petitioner is challenging the appellate order passed by Joint Commissioner (Appeals) thereby rejecting the appeals filed by the petitioner being barred by limitation, apart from non-deposit of 1% of the court fees as per the KLBF.
the petitioner submitted that the petitioner could not file monthly returns prescribed under the GST Act for the period April 2018 to May 2019. herefore, the 1st respondent, being the Assessing Officer, has passed several orders under Section 62 of the GST Act in respect of the said period.
In the case in hand, despite receipt of assessment order under Section 62 of the Act, the petitioner registered person has not filed any valid return within 30 days from the receipt of the assessment order. This ultimately has resulted in issuance of demand notice in FORM GST DRC-07, mentioning the amount due and payable by the petitioner.
Held that- The appeal as it stands is an appeal challenging the assessment made by the Assessing Officer to the best of his judgment as per the provisions of Section 62 of the GST Act. That assessment order is not deemed to have been withdrawn due to non-filing of valid return within 30 days of service of the assessment order under Section 62 of the Act. As such, it cannot be said that the appeals filed by the petitioner were in fact the appeals challenging the demand notice in FORM GST DRC-07.
In this view of the matter, no fault can be filed in the impugned order rejecting the appeals as those suffered uncnondonable delay.
Assessment order is not deemed to have been withdrawn due to non-filing of valid return within 30 days of service of the assessment order under Section 62 of the Act. As such, it cannot be said that the appeals filed by the petitioner were in fact the appeals challenging the demand notice in FORM GST DRC-07.
Appeal- In the instant case, petitioner is challenging the appellate order passed by Joint Commissioner (Appeals) thereby rejecting the appeals filed by the petitioner being barred by limitation, apart from non-deposit of 1% of the court fees as per the KLBF.
the petitioner submitted that the petitioner could not file monthly returns prescribed under the GST Act for the period April 2018 to May 2019. herefore, the 1st respondent, being the Assessing Officer, has passed several orders under Section 62 of the GST Act in respect of the said period.
In the case in hand, despite receipt of assessment order under Section 62 of the Act, the petitioner registered person has not filed any valid return within 30 days from the receipt of the assessment order. This ultimately has resulted in issuance of demand notice in FORM GST DRC-07, mentioning the amount due and payable by the petitioner.
Held that- The appeal as it stands is an appeal challenging the assessment made by the Assessing Officer to the best of his judgment as per the provisions of Section 62 of the GST Act. That assessment order is not deemed to have been withdrawn due to non-filing of valid return within 30 days of service of the assessment order under Section 62 of the Act. As such, it cannot be said that the appeals filed by the petitioner were in fact the appeals challenging the demand notice in FORM GST DRC-07.
In this view of the matter, no fault can be filed in the impugned order rejecting the appeals as those suffered uncnondonable delay.