Assessment Orders — Section 62 of the CGST Act —The Petitioner challenged the assessment orders passed under Section 62 of the Act. The petitioner received the assessment orders under Section 62 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 were filed only on 21.11.2019. The court observed that the said returns were filed more than 30 days after the receipt of the orders by the petitioner.
Held that:- The Hon’ble High Court dismissed the writ petition and directed that recovery proceedings for recovery of the amounts confirmed against the petitioner shall be kept in abeyance for a period of three weeks so as to enable the petitioner avail his appellate remedy. — Wild Tree Resorts By The Legend Private Ltd. Vs. Tate Tax Officer, Commissioner, State Goods And Services, Chief Commissioner Central Goods Ans Services Tax  28 TAXLOK.COM 025 (Kerala)