2020 (9) TMI 681

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..... ner, the petitioner cannot be heard to contend that Ext.P2 series of orders ought to be set aside in terms of Section 62 of the GST Act. Accordingly, without prejudice to the right of the petitioner to impugn Ext.P2 series of assessment orders before the appellate authority under the GST Act, the writ petition in its challenge against the said orders is dismissed. Recovery steps for recovery of .....

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..... t the petitioner had received the assessment orders under Section 62 of the GST Act, on 04.10.2019, and the returns that had to be filed within 30 days after receipt of the order for getting the benefit of setting aside the orders in terms of Section 62 of the GST Act were filed only on 21.11.2019. Inasmuch as, admittedly, the said returns were filed more than 30 days after the receipt of the orde .....

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