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    <title>2020 (8) TMI 733 - KERALA HIGH COURT</title>
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    <description>The court set aside the recovery notices and directed the 4th respondent to review the petitioner&#039;s filed returns, emphasizing adherence to statutory provisions under the GST Act. The court found that the petitioner&#039;s timely filing of returns should have led to the automatic recall of assessment orders, noting the revenue&#039;s error in not following this provision. The court allowed the writ petition in favor of the petitioner, underscoring the significance of complying with the law when issuing assessment orders and recovery notices.</description>
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      <description>The court set aside the recovery notices and directed the 4th respondent to review the petitioner&#039;s filed returns, emphasizing adherence to statutory provisions under the GST Act. The court found that the petitioner&#039;s timely filing of returns should have led to the automatic recall of assessment orders, noting the revenue&#039;s error in not following this provision. The court allowed the writ petition in favor of the petitioner, underscoring the significance of complying with the law when issuing assessment orders and recovery notices.</description>
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