Subair Sulaiman VS Assistant Commissioner

The issues raised in this writ petition revolve around the argument that the demand outlined in the assessment order Ext.P1 does not align with the provisions specified in Section 62 read with Section 44 of the GST Act. The petitioner’s counsel argued that according to Section 62 (2), the assessee has the right to file a valid return within 30 days from the date of the assessment order, which would result in the withdrawal of the assessment order.

In this writ petition, the arguments revolve around the contention that the demand raised in the assessment order Ext.P1 does not align with the provisions of Section 62 in conjunction with Section 44 of the GST Act. The petitioner’s counsel argues that Section 62(2) provides the assessee with the option to file a valid return within 30 days of the assessment order, which would effectively withdraw the assessment order. In contrast, the learned Government Pleader contends that this issue has already been settled by a Division Bench of the Court in Writ Appeal No.2180/2019. In response, the petitioner’s counsel seeks permission to address this matter further.

The writ petition addresses issues related to the demand raised in the assessment order Ext.P1, arguing that it does not comply with the provisions of Section 62 in conjunction with Section 44 of the GST Act. The petitioner’s counsel argues that according to Section 62 (2), the assessee has the right to file a valid return within 30 days of the assessment order, which would result in the withdrawal of that order. However, the Government Pleader counters that this issue has already been adjudicated by a Division Bench of the Court in Writ Appeal No.2180/2019. In response to this situation, the petitioner’s counsel requests the opportunity to address this matter further.

The issues presented in the writ petition revolve around the argument that the demand made in the assessment order Ext.P1 does not comply with the requirements outlined in Section 62 in conjunction with Section 44 of the GST Act. The petitioner’s counsel argued that according to Section 62(2), the assessee is entitled to file a valid return within 30 days from the date of the assessment order, which would result in the withdrawal of that assessment order. On the other hand, the learned Government Pleader noted that this specific dispute has been addressed by a Division Bench of the Court in Writ Appeal No.2180/2019. In light of this, the petitioner’s counsel is seeking the opportunity to address this matter further.

The issues raised in the writ petition revolve around the demand stated in the assessment order Ext.P1, which the petitioner argues does not align with the provisions of Section 62 in conjunction with Section 44 of the GST Act. The petitioner’s counsel points out that Section 62 (2) grants the assessee the right to file a valid return within 30 days of the assessment order’s issuance, which would lead to the withdrawal of that order. Conversely, the Government Pleader contends that this matter has already been settled by a Division Bench of the Court in Writ Appeal No.2180/2019. Given this context, the petitioner’s counsel is requesting permission to proceed further.

In the writ petition, the core issue revolved around whether the demand specified in the assessment order Ext.P1 adhered to the provisions of Section 62 in conjunction with Section 44 of the GST Act. The petitioner’s counsel argued that under Section 62 (2), the assessee could file a valid return within 30 days of the assessment order, which would render the assessment order invalid. On the other hand, the Government Pleader pointed out that this issue had already been resolved by a Division Bench of the Court in Writ Appeal No.2180/2019. Consequently, the petitioner’s counsel requested permission to withdraw the writ petition, with the option to challenge the assessment order through appropriate legal channels. The court granted the request, and the writ petition was dismissed as withdrawn.

Download PDF:

For Reference Visit:

Read Another Case Law:

GST Case Law: