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The service of an order through GST web portal is one of statutory methods, the petitioner cannot deny the fact of receipt of the order. The assessment orders would therefore have to be held valid and the remedy of the petitioner against the said assessment order can only be through an appeal.

Section 62 of the CGST Act — Assessment Orders – The petitioner challenged the assessment orders for the period from April 2018 to October 2019 on best judgment basis under Section 62. The petitioner submitted that within the statutorily permitted period of 30 days, he preferred separate returns for the various months as aforementioned and also filed applications for rectification of errors apparent on the face of the assessment orders, that was served on him. The respondent submitted that the mode of communication of an order, by making it available on the common portal, is a recognized method of communication of the order to an assessee as indicated in Section 169(2) of the Act. The returns for the various months were filed with the Department more than 30 days after the date of communication of the assessment order through publication on the common portal, as such, he could not avail the benefit of getting the assessment orders set aside in terms of Section 62. The remedy of the petitioner against the said assessment orders lies in approaching the statutory appellate authority against the said orders. Held that:- The Hon’ble High Court dismissed the writ petition and directed the petitioner to move the first appellate authority against the said assessment orders. Further directed the respondent that the recovery steps pursuant to the assessment orders shall be kept in abeyance for a period of one month, so as to enable him to move the appellate authority, in the meanwhile.
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