Non-service/delayed service of assessment order - The service of ...

Case Laws GST

August 20, 2020

Non-service/delayed service of assessment order - The service of an order through the web portal is one of the methods of service statutorily prescribed under Section 161(1)(c) and (d) of the SGST Act. If that be so, then the petitioner cannot deny the fact of receipt of the order on 28.9.2019 for the purposes of filing the returns as contemplated under Section 62 of the SGST Act with a view to getting the assessment order withdrawn. - HC

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Non-service/delayed service of assessment order - The service of ...

Case Laws GST

August 20, 2020

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