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The date of receipt of the orders passed on best judgment basis is to be considered instead of the date of receipt of the demand notices for getting benefit of withdrawal of the assessment orders u/s 62 of CGST Act. And the service of any communication to the e-mail address provided by an assessee at the time of registration, is to be treated as an effective communication under the statute, the petitioner cannot wish away the fact that the assessment orders were not served on him

Section 62 of the CGST Act —Assessment Orders and their receipts – The Petitioners challenged the demand cum recovery notices. These demand notices were issued pursuant to assessment orders that were passed on 25.11.2019 and 27.11.2019 respectively. The petitioner submitted that the assessment orders were not served on him but, immediately on receipt of the demand notices, he took the necessary steps and filed returns for the said period, within thirty days from the date of receipt of the demand notices, so as to get the benefit of withdrawal of the assessment orders u/s 62 of the GST Act. The respondent submitted that the assessment orders were uploaded on the web portal of the department on the same dates, the petitioner did not file his returns for the period covered by the said orders within 30 days from the said date. The Court observed that as per section 169(c) and (d), the service of any communication to the e-mail address provided by an assessee at the time of registration, as also by making available the communication in the common portal of the department, is to be treated as an effective communication under the statute.
Held that:- The Hon’ble High Court dismissed the writ Petition and further directed that recovery proceedings for recovery of amounts shall be kept in abeyance for a period of six weeks so as to enable the petitioner to move the appellate authority through statutory appeals.— K.U. Niyas Vs. The Assistant Commissioner State Goods And Service Tax Department, The State of Kerala, The Commissioner of State Tax [2020] 27 TAXLOK.COM 055 (Kerala)