Section 62 of the CGST Act, 2017 — Assessment Orders –--- The petitioner challenged a series of monthly assessment orders issued under section 62 of the Act on the ground that these orders are illegal. The petitioner had requested cancellation of registration with effect from 31.12.2017 and that the assessment orders were issued ignoring the said request. Further, the Proper Officer had cancelled the registration effective from 31.12.2017 and hence issuing assessment orders for the period November, 2017 to May, 2019 are without authority. The court observed that the order of cancellation of registration of the petitioner shows that the effective date of cancellation of registration is stipulated as 31.12.2017. However, the application for cancellation was submitted only after assessment orders were issued. The petitioner has already preferred appeals before the Appellate Authority under section 107. Once the petitioner undertakes the remedy of a statutory appeal, the petitioner cannot thereafter turn around and approach this Court seeking reliance upon subsequent events.

Held that:- The Hon’ble High Court dismissed this writ petition.