2019 (12) TMI 1087

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..... The assessments were completed under Section 62 of the GST Act and the assessment orders contained a clear indication therein that if the petitioner filed the returns within a period of 30 days from the date of service of the assessment orders, the orders would be deemed to have been withdrawn and the assessment re-done based on the materials furnished by the petitioner. For reasons best known to .....

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..... n the writ petition is against Ext.P1 series of assessment orders that were passed in relation to the petitioner for the month of August 2017 to March 2018. Although various contentions are raised in this writ petition in its challenge against Ext.P1 series of assessment orders, I find that Ext.P1 series of assessment orders were passed on best judgment basis, taking note of the failure on the par .....

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..... ment orders, the petitioner has an effective alternative remedy by way of an appeal before the Appellate Authority under the Act. Taking note of the submission of learned counsel for the petitioner that he would require some time for approaching the appellate authority, I direct that recovery proceedings for recovery of amounts confirmed against the petitioner by Ext.P1 series of assessm .....

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