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2020 (8) TMI 447 - HC - GSTNon-service/delayed service of assessment order - While the assessment orders are dated 20.8.2019, it is the case of the petitioner that these orders were not served on him till much later and within 30 days after the from the date of receipt of the orders, he filed the returns as permitted under Section 62 of the SGST Act - HELD THAT - The service of an order through the web portal is one of the methods of service statutorily prescribed under Section 161(1)(c) and (d) of the SGST Act. If that be so, then the petitioner cannot deny the fact of receipt of the order on 28.9.2019 for the purposes of filing the returns as contemplated under Section 62 of the SGST Act with a view to getting the assessment order withdrawn. In as much as the return filed by the petitioner for the period April and May 2019 was only on 30.10.2019,ie., 71 days after the date of service of the assessment order through the web portal (20.8.2019), the petitioner cannot aspire to get the benefit of withdrawal o f the assessment orders contemplated under Section 62 of the SGST Act. The assessment orders would therefore have to be held valid and the remedy of the petitioner against the said assessment order can only be through an appeal before the appellate authority under the Act. It is directed that the recovery steps for recovery of amounts confirmed against the petitioner by Exts.P1 and P2 assessment orders and Exts. P8 and P9 demand notices shall be kept in abeyance for a period of one month so as to enable the petitioner to move the appellate authority in the meanwhile and obtain orders of stay in the stay application filed along with the appeal - petition disposed off.
Issues:
1. Validity of assessment orders under the GST Act. 2. Service of assessment orders through web portal and email. 3. Compliance with Section 62 of the SGST Act for withdrawal of assessment orders. 4. Remedies available to the petitioner against the assessment orders. Analysis: Issue 1: Validity of assessment orders under the GST Act The petitioner challenged the assessment orders dated 20.8.2019 issued under the SGST Act, claiming they were not served on time. The respondent argued that the orders were served through the web portal and email on the same date. The court noted that service through the web portal is a statutory method under Section 161(1)(c) and (d) of the SGST Act. As the petitioner filed returns 71 days after the service date, the court held that the orders were valid. The petitioner's remedy against the orders lies in appealing before the appellate authority. Issue 2: Service of assessment orders through web portal and email The respondent stated that the assessment orders were emailed to the petitioner's registered email id on the same day they were issued. The petitioner claimed to have received the orders through registered post later. The court emphasized that service through the web portal is a valid method, and the petitioner cannot deny receipt for filing returns under Section 62 of the SGST Act. Issue 3: Compliance with Section 62 of the SGST Act for withdrawal of assessment orders The petitioner contended that the assessment orders should be withdrawn under Section 62 of the Act due to delayed filing of returns. However, as the returns were filed after 71 days, the court ruled that the petitioner cannot seek withdrawal of the orders under Section 62. Issue 4: Remedies available to the petitioner against the assessment orders Acknowledging the petitioner's intention to appeal, the court directed the stay of recovery proceedings for one month to allow time for moving the appellate authority. If the appeal is filed within two weeks, it will be considered timely, and the appellate authority will review the stay applications after hearing the petitioner. In conclusion, the court upheld the validity of the assessment orders, emphasizing compliance with statutory service methods and timelines for filing returns. The petitioner was advised to pursue remedies through the appellate authority and granted a temporary stay on recovery pending appeal.
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