Glow Grow Health And Beauty (P) Ltd VS State Of Kerala

The petitioners have approached this Court challenging Exts.P2 to P4 of assessment orders issued under Section 74 of the CGST Act expressing their concern that prior to these assessment orders, they were subjected to best judgment assessments as evidenced by Exts.P5 to P18 orders with summaries of these orders served on them via Exts.P19 to P32. They fear that the respondents might proceed against them for recovery of amounts covered by both sets of assessment orders for the assessment years in question, prompting them to seek a clarification from this Court regarding the appropriate course of action to be pursued.

The petitioners have approached the Court challenging assessment orders (Exts.P2 to P4) issued under Section 74 of the CGST Act. They claim that before these assessment orders were passed, they were subjected to best judgment assessments, as shown in orders Exts. P5 to P18, and received summaries of these orders via Exts.P19 to P32. The petitioners are concerned that the respondents might take action to recover amounts based on both sets of assessment orders for the same assessment years, prompting them to seek clarification from the Court on the appropriate course of action. After hearing the learned counsel for the petitioners and the Government Pleader for the respondents, and considering the case’s facts and circumstances and the submissions, it is evident from the Writ Petition that Exts.P5 to P18 are best judgment assessment orders issued under Section 62 of the GST Act for various months between April 2018 and May 2019.

The petitioners have approached this Court challenging Exts.P2 to P4 of assessment orders issued under Section 74 of the CGST Act. They claim that prior to these orders, they were subjected to best judgment assessments as evidenced by Exts.P5 to P18 orders, and summaries of these orders were served on them via Exts.P19 to P32. Their concern is that the respondents may now proceed to recover amounts based on two sets of assessment orders for the relevant assessment years, prompting them to seek clarification from this Court on the appropriate course of action. The learned counsel for the petitioners and the learned Government Pleader for the respondents have been heard. Upon reviewing the facts and circumstances of the case, as well as the submissions made, it is found that Exts.P5 to P18 orders are best judgment assessment orders issued under Section 62 of the GST Act for various months between April 2018 and May 2019, due to the non-filing of returns by the assessee. Exts.P19 to P32 are the summaries of these orders. It is undisputed that no payments were made by the petitioners following these best judgment assessments, leading to the initiation and completion of proceedings under Section 74, culminating in the issuance of Exts.P2 to P4 assessment orders. Given these circumstances, it is clear that Exts.P2 to P4 orders issued under Section 74 of the GST Act are the assessment orders in question.

The petitioners have approached the Court to challenge Exts.P2 to P4, which are assessment orders passed under Section 74 of the CGST Act. They contend that before these orders were issued, they were subjected to best judgment assessments, as shown by Exts.P5 to P18 orders, with summaries of these orders provided via Exts.P19 to P32. They are concerned that the authorities might proceed to recover amounts based on both sets of assessment orders for the relevant assessment years. They seek clarification from the Court on the appropriate course of action. The Court heard arguments from the petitioners’ counsel and the Government Pleader for the respondents. Upon reviewing the case facts and submissions, the Court noted that Exts.P5 to P18 are best judgment assessment orders issued under Section 62 of the GST Act for various months from April 2018 to May 2019 due to non-filing of returns by the assessee, and Exts.P19 to P32 summarize these orders. It is undisputed that no payments were made by the petitioners following these assessments, prompting the initiation and completion of proceedings under Section 74, resulting in Exts.P2 to P4 assessment orders. Thus, Exts.P2 to P4 are the valid assessment orders governing the petitioners’ assessments for the relevant years. The Court dismisses the challenge to Exts.P2 to P4 and directs the petitioners to pursue statutory appeals against these orders before the first appellate authority, clarifying that Exts.P5 to P18 and Exts.P19 to P32 do not hold against the petitioners in light of the subsequent issuance of Exts.P2 to P4.

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