9911796707
TMI Blog2019 (12) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessments have been completed by relying on past assessments of the petitioner, thereby resulting in an exaggerated demand against the petitioner - HELD THAT:- Exts.P24 and P25 orders have been passed in terms of Section 62 of the CGST Act, after finding that the petitioner had not furnished the necessary returns within the time contemplated under the Act for filing the same. It was therefore that the assessments were completed on best judgment basis as against the petitioner. It is also found from the assessment orders impugned that, had the petitioner availed the opportunity of furnishing the returns within a period of 30 days from the date of the aforesaid assessment orders, the assessment would have been automatically withdrawn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the Central Goods and Services Tax Act, 2017. In the writ petition, it is its case that the assessments have been concluded against it without taking note of the returns filed by it, which would have indicated the extent of the turn over that could have been subjected to assessment. Contrary to this, the assessments have been completed by relying on past assessments of the petitioner, thereby resulting in an exaggerated demand against the petitioner. It is further stated that, consequent to Exts.P24 and P25 orders, Ext.P27 notice has also been issued to the petitioner threatening it with coercive steps for recovery of the amounts confirmed against it by Exts.P24 and P25 assessment orders. 2. I have heard the learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment orders do not suffer from any jurisdictional error or violation of the rules of natural justice. 4. Taking note of the submission of the learned counsel for the petitioner that the petitioner would require some time to move the Appellate Authority and that he is faced with immediate threat of coercive steps for recovery of the amounts confirmed against him by Exts.P24 and P25 assessment orders, I direct that recovery steps for recovery of amounts confirmed against the petitioner by Exts.P24 and P25 assessment orders shall be kept in abeyance for a period of three weeks so as to enable the petitioner to move the Appellate Authority through an appeal against Exts.P24 and P25 assessment orders in the mean while. The pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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