9911796707
TMI Blog2022 (8) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant on an assessment under Section 62 of CGST/SGST Act for the period from April 2018 to March 2019 - HELD THAT:- Taking note of the contention raised by the appellant that he had also filed returns within 30 days on receipt of the demand notice, gave liberty to the appellant to prefer an appeal against the assessment orders within a period of 6 weeks time. Until such time the demand n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T.T.THASMI RESPONDENT/S: BY SR G.P., V K SHAMSUDEEN JUDGMENT Basant Balaji J., The petitioner in WP No.13647 of 2020 has filed this appeal aggrieved by the judgment of the learned Single Judge dated 20.3.2020. 2. The appellant is engaged in the purchase and sale of plywood and is a registered dealer under the Kerala Value Added Tax Act and The Central Sales Tax Act. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee had an option to file return within 30 days of the receipt of the assessment orders passed, but filed return only within 30 days on receipt of the demand notice following the assessment orders. 5. The learned Single Judge, on a consideration of the entire facts and circumstances of the case, held that the assessment orders were uploaded in common portal of the department and hence, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing note of the circumstances of the case, the appellant is granted one months' time from today to file a statutory appeal before the authority. We also direct that the impugned assessment orders passed by the respondent shall be kept in abeyance for one month to enable the appellant to obtain appropriate orders from the appellate authority. The Writ Appeal stands disposed of as above. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
