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TMI Blog2020 (10) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of getting the assessment orders passed on best judgment basis set aside, as contemplated under Section 62 of the Act. The remedy of the petitioner against the said assessment orders lies in approaching the statutory appellate authority against the said orders - The writ petition is dismissed in its challenge against the assessment orders without prejudice to the right of the petitioner to move the first appellate authority in its challenge against the said assessment orders. The recovery steps pursuant to the assessment orders impugned in this writ petition 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. Application disposed off. - WP(C). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eted on best judgment basis. At paragraph No.7 the respondents have also furnished the date on which the returns were filed by the petitioner for the various months covered by the assessment orders in question. A comparative chart based on the details furnished in paragraph Nos.5 and 7 would show the following: Return Period Date of Issue of Assessment Date of Filing of Returns Order April 2018 05.09.2019 17.01.2020 May 2018 05.09.2019 17.01.2020 June 2018 05.09.2019 17.01.2020 July 2018 05.09.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 169(2) of the Act. It is, therefore, her contention that inasmuch as the returns for the various months were filed with the Department more than 30 days after the date of communication of the assessment order through publication on the common portal, the petitioner could not avail the benefit of getting the assessment orders set aside in terms of Section 62 of the CGST Act. 4. I have heard Sri.Harisankar V. Menon, the learned counsel for the petitioner and Dr.Thushara James, the learned Government Pleader for the respondents. 5. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I find force in the contention of the learned Government Pleader for the respondents that the returns in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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