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All QuestionsCategory: GST LitigationRemedy against order issued u/s 62
Profile photo of TalenTax Renaissance Pvt LtdTalenTax Renaissance Pvt Ltd asked 2 months ago

Remedy against order issued u/s 62

Dear Sir,
Is there any remedy against an order issued u/s 62??
Whether we can take a stand that officer shall first serve a notice u/s 73/74??
 

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Profile photo of Palash KhurpiaPalash Khurpia answered 2 months ago
  1. The primary remedy is to file the valid returns within 30 days of service of such order. Once the return is filed the order shall be deemed to have been withdrawn. In case, the assessee fails to file the return within 30 days then he can file an appeal within 3 months from the date of such order (delay of 1 month can be condoned).
  2. No, the defence that the assessing officer has not given a notice u/s 73 or 74 can not be taken as section 62 overrides section 73 as well as section 74. However, if the assessing officer fails to serve notice u/s 46, the same can be taken as a defence.
Profile photo of TalenTax Renaissance Pvt LtdTalenTax Renaissance Pvt Ltd answered 2 months ago

My point is.. Valid return means in which self assessed tax has been paid in full. What if I filed nil return within 30 days.

Profile photo of Palash KhurpiaPalash Khurpia answered 2 months ago

The return u/s 39 i.e. GSTR3B must be filed as per the taxable supplies made and taxable supplies received during the period and adhering to the provisions of GST law. And, I hope that the nill return filed by the assessee is in compliance with the provisions of law and is a valid return as per the law. Thus, the order under section 62 is deemed to be withdrawn as the valid return has been filed within 30 days of the service of such order.
However, If the nil return filed by you is not as per the taxable supplies actually made and received during the period then it becomes a subjective matter and where the assessing officer may uphold the order u/s 62 on the argument that the return filed by the assessee is not a valid return. In such a case, you may file an appeal after payment of due taxes along with interest and late fees by filing DRC-03 or reporting the actual supplies in GSTR-3B of the subsequent period.