https://www.taxtmi.com/caselaws?id=397685 The court dismissed the Writ Petition challenging demand cum recovery notices under the GST Act as the petitioner failed to file returns within the required timeframe for withdrawal of assessment orders. The court held that communication of assessment orders via the web portal constituted effective service, and the petitioner's belated filing of returns did not entitle them to withdrawal benefits. A temporary stay on recovery proceedings for six weeks was granted to facilitate the petitioner's appeal process against the assessment orders. Compliance with statutory provisions for timely actions was emphasized in upholding the validity of the notices. en-us Thu, 20 Aug 2020 00:00:00 +0530 Thu, 19 Nov 2020 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397685 The court dismissed the Writ Petition challenging demand cum recovery notices under the GST Act as the petitioner failed to file returns within the required timeframe for withdrawal of assessment orders. The court held that communication of assessment orders via the web portal constituted effective service, and the petitioner's belated filing of returns did not entitle them to withdrawal benefits. A temporary stay on recovery proceedings for six weeks was granted to facilitate the petitioner's appeal process against the assessment orders. Compliance with statutory provisions for timely actions was emphasized in upholding the validity of the notices. Case-Laws GST Thu, 20 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397685