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No recovery notices can be issued where best judgment assessment order is required to be withdrawn in terms of provision under Section 62(2) of CGST Act

Section 62 of the CGST Act —Assessment Orders – The Petitioners challenged the Assessment orders and recovery notices with other consequential prayers. The petitioner engaged in the production and distribution of films and had been regularly filing returns without fail. For the period from July 2018, petitioner submitted the payment of GST under CGST and SGST instead of IGST. On account of this fault, he received notices in the form of GSTR-3A under Section 46. The petitioner submitted that the respondent ignoring the reply passed the assessment order and recovery notice u/Section 62 (1). He submitted that as per sub section 2 of Section 62, the assessee files returns within a period 30 days of the of the said assessment orders, the assessment orders issued are automatically recalled.
Held that:- The Hon’ble High Court set aside the recovery notices and directed the respondent to look into the returns filed.—Joy Mathew Proprietor Vs. Union of India, Through Its Secretary (Revenue) , Ministry of Finance, New Delhi, State of Kerala, GST Council, State Tax Officer, Goods And Services Tax Network, Deputy Commissioner of State Tax, Sales Tax, Kozhikode [2020] 26 TAXLOK.COM 077 (Kerala)