Section 62 of the CGST Act, 2017 – Assessment Orders ––- The petitioner challenged the impugned orders of assessment dated 10.01.2020 made under Section 62(1) of the Act. The counsel for the petitioner submitted that the returns were belatedly filed and the admitted tax had been paid. However, due to Covid-19 situation, the petitioner could not immediately approach the Appellate Authority to file the appeals. The court observed that when there is an appeal remedy available under Section 107, it is the settled proposition that, writ petition cannot be filed by invoking the extraordinary jurisdiction of this Court.

Held that:- The Hon’ble High Court rejected these writ petitions with the liberty to the petitioner to go before the Appellate Authority to file appeals. If such appeals are filed within two weeks, the appeals shall be entertained by the Appellate Authority. Once such compliance is made, a direction to be issued by the Appellate Authority to the Revenue as well as the Bank authorities to lift the attachment made against the Bank accounts of the petitioner.