Validity of SGST assessment orders via web/email upheld. Late returns /= withdrawal. Temporary stay granted for appeal.

The court upheld the validity of assessment orders served through the web portal and email under the SGST Act, emphasizing compliance with statutory methods. The petitioner's delayed filing of returns did not warrant withdrawal of the orders under Section 62. The court granted a temporary stay on recovery proceedings for one month to facilitate the petitioner's appeal to the appellate authority, with timely filing being crucial for review.

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Issues:
1. Validity of assessment orders under the GST Act.
2. Service of assessment orders through web portal and email.
3. Compliance with Section 62 of the SGST Act for withdrawal of assessment orders.
4. Remedies available to the petitioner against the assessment orders.

Analysis:

Issue 1: Validity of assessment orders under the GST Act
The petitioner challenged the assessment orders dated 20.8.2019 issued under the SGST Act, claiming they were not served on time. The respondent argued that the orders were served through the web portal and email on the same date. The court noted that service through the web portal is a statutory method under Section 161(1)(c) and (d) of the SGST Act. As the petitioner filed returns 71 days after the service date, the court held that the orders were valid. The petitioner's remedy against the orders lies in appealing before the appellate authority.

Issue 2: Service of assessment orders through web portal and email
The respondent stated that the assessment orders were emailed to the petitioner's registered email id on the same day they were issued. The petitioner claimed to have received the orders through registered post later. The court emphasized that service through the web portal is a valid method, and the petitioner cannot deny receipt for filing returns under Section 62 of the SGST Act.

Issue 3: Compliance with Section 62 of the SGST Act for withdrawal of assessment orders
The petitioner contended that the assessment orders should be withdrawn under Section 62 of the Act due to delayed filing of returns. However, as the returns were filed after 71 days, the court ruled that the petitioner cannot seek withdrawal of the orders under Section 62.

Issue 4: Remedies available to the petitioner against the assessment orders
Acknowledging the petitioner's intention to appeal, the court directed the stay of recovery proceedings for one month to allow time for moving the appellate authority. If the appeal is filed within two weeks, it will be considered timely, and the appellate authority will review the stay applications after hearing the petitioner.

In conclusion, the court upheld the validity of the assessment orders, emphasizing compliance with statutory service methods and timelines for filing returns. The petitioner was advised to pursue remedies through the appellate authority and granted a temporary stay on recovery pending appeal.

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