Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachments
Case-Laws
GST
Condonation of delay for filing GSTR-3B returns was considered in relation to entitlement to benefit under Section 62 of the GST Act; the HC applied a prior High Court precedent and extended the Section 62(2) benefit to the petitioner, thereby treating assessment entries for JanuaryJuly 2023 as withdrawn and setting aside the impugned endorsement. Consequent enforcement actions, including garnishee proceedings and attachment of the petitioners bank account, were revoked. Appeals filed beyond the limitation under Section 107(1) were addressed through grant of the statutory benefit, resulting in vacation of the assessment consequences for the specified tax periods.
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