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This Writ Petition disposed of by dismissing the challenge against assessment orders passed under Section 74 of the CGST Act.

Section 74 of the CGST Act — Assessment Orders -- The petitioner challenged the assessment orders passed under Section 74 of the Act. The petitioner submitted that prior to assessment orders, they were subjected to best judgment assessments orders, and summaries of the said orders were also served on them. The respondents would now proceed against them for recovery of amounts covered by two sets of assessment orders for the assessment years in question. The court observed that best judgment assessment orders passed in terms of Section 62 of the GST Act for non-filing of returns by the assessee and there has been no payment effected by the petitioners. Thereafter proceedings under Section 74 were initiated, therefore, orders passed under Section 74 of the GST Act are the assessment orders that will govern the assessment. Held that:- The Hon’ble High Court dismissed the petition and relegate the petitioners to their alternate remedy of filing statutory appeals against the said assessment orders before the first appellate authority. Further, assessment orders as well as summary orders do not survive, in view of the subsequent passing of assessment orders.
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