MUNCHESTER Vs. STATE OF A.P.

JUDGEMENT

(1.) The petitioner is a registered person under GST Act vide GSTIN No.37AIZPT1529N2Z5 on the rolls of 3rd respondent. The petitioner did not file GSTR-3B returns for the period January, 2023 to July, 2023. The 3rd respondent issued notice under Sec. 46 of the GST Act and despite the same, the petitioner did not turn up in those circumstances, the 3rd respondent has passed separate assessment orders for the above period by exercising power under Sec. 62 of the said Act and Assessment orders have been passed on various dates.

(2.) It is the case of the petitioner that he filed GSTR-3B returns by paying necessary taxes relating to the period in dispute including late fee and interest and the same is shown in the table given below:

(3.) Further, the petitioner also filed appeals before the 2nd respondent, aggrieved by the orders passed under Sec. 62 by the 3rd respondent. The said appeals got rejected by impugned endorsement dtd. 11/9/2024 stating that the appeals were filed beyond the period of limitation prescribed under Sec. 107 (1) of the GST Act. Aggrieved by the endorsement dtd. 11/9/2024 and the Assessment orders passed under Sec. 62 of the Act, the present writ petition is filed.