The present writ petition is disposed of with the direction that the petitioner shall file an appeal against the impugned assessment orders
Section 62 of the CGST Act, 2017—Assessment Orders ---The petitioner prayed to issue directions to quash the assessment order No.01/2020 dated 06.01.2020, 04/2020 dated 26.02.2020 and 16/2020 dated 08.07.2020 and GST cancellation order dtd. 18.06.2020. The respondent submitted that Sections 100 and 107 are the provisions for appeal against the assessment order passed by the assessing authority. Section 30 of the CGST Act, 2017 read with Rule 23 of the CGST Rules, 2017 deals with revocation of cancellation of registration. Therefore, alternative remedy is available for the petitioner against the impugned orders.
Held that:- The Hon’ble High Court directed that the petitioner shall file an appeal against the assessment orders within a period of 15 days before the appellate authority under Section 107. In the event the appeal is filed, the appellate authority shall dispose within a period of eight weeks.