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    <title>2020 (10) TMI 108 - KERALA HIGH COURT</title>
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    <description>The Court dismissed the writ petition challenging assessment orders passed under Section 62 of the CGST Act, advising the petitioner, a private limited company providing ayurvedic and spa services, to seek remedy through the statutory appellate authority. The petitioner&#039;s argument that subsequent filing of returns should lead to withdrawal of assessment orders was rejected as returns were filed beyond the stipulated 30-day period after the orders were published on the portal. Recovery actions related to the assessment orders were stayed for a month to allow the petitioner to approach the appellate authority.</description>
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      <description>The Court dismissed the writ petition challenging assessment orders passed under Section 62 of the CGST Act, advising the petitioner, a private limited company providing ayurvedic and spa services, to seek remedy through the statutory appellate authority. The petitioner&#039;s argument that subsequent filing of returns should lead to withdrawal of assessment orders was rejected as returns were filed beyond the stipulated 30-day period after the orders were published on the portal. Recovery actions related to the assessment orders were stayed for a month to allow the petitioner to approach the appellate authority.</description>
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