2020 (8) TMI 447

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....ted under Section 62 of the SGST Act on best judgment basis, taking note of the non filing of returns by the petitioner assessee for the said month. While the assessment orders are dated 20.8.2019, it is the case of the petitioner that these orders were not served on him till much later and within 30 days after the from the date of receipt of the orders, he filed the returns as permitted under Section 62 of the SGST Act. He contends, therefore, that the assessment orders have to be treated as withdrawn by virtue of the provisions of Section 62 of the Act. 2. through a statement filed by the 1 st respondent pursuant to a direction from this Court, it is stated as follows in Paragraphs 8 to 12:- "8. The assessment order in ASMT.13 dated 20....

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....f it is taken that the despatch date alone is to be considered, even then it can be found that there is a delay of one day in filing of return Postal acknowledgment is on 30.09.2019, and filing of return is only on 30.10.2019. 10.Since the petitioner did not file returns within 30 days of Assessment order, the then proper officer who had taken over the charge, Smt.Jhancy C.J. issued demand notice in DRC.07. Along with the DRC.07, she generated the ASMT.13 again to issue along with the DRC.07. Then date of order 20.08.2019 has not changed but only the name of Proper officer, Smt.Jhancy was reflected,It is a fact that the ASMT.13 already sent through email on 20.08.2019 itself, and for abundant caution its manual copy also served and acknow....

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....rder withdrawn. In as much as the return filed by the petitioner for the period April and May 2019 was only on 30.10.2019,ie., 71 days after the date of service of the assessment order through the web portal (20.8.2019), the petitioner cannot aspire to get the benefit of withdrawal o f the assessment orders contemplated under Section 62 of the SGST Act. 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 before the appellate authority under the Act. Taking note of the submission of the learned counsel for the petitioner that he would require some time to move the appellate authority, I direct that the recovery steps for recovery of amou....