Petitions stand dismissed as withdrawn.
Section 62 of the CGST Act — Assessment Order -- The petitioner prayed for directions to quash the order of assessment dated 28.08.2019 under sections 62 of the Act. The petitioner defaulted in filing return for the taxable period in form GSTR-3B for the months of April, 2019 to June, 2019. He further sought direction to allow him for furnishing these returns with late fee if any. The petitioner prayed for quashing the order of assessment dated 28.08.2019 under section 62 of the Act in respect of March, 2019 and to treat the said order of assessment to the best of his judgment deemed to have been withdrawn in view of a valid return already filed and tax deposited as reflected in the return. The petitioner counsel sought permission to withdraw the present petitions.
Held that:- The Hon’ble High Court granted permission and dismissed the petitions as withdrawn.