2020 (8) TMI 628

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.... PETITIONER : BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY FOR THE RESPONDENT : GOVERNMENT PLEADER DR.THUSHARA JAMES JUDGMENT The petitioner has approached this Court impugning Ext.P2 series of demand cum recovery notices issued to him under the GST Act. It would appear that Ext.P2 series of demand notices were issued to the petitioner, pursuant to assessment orders that were passed as early as....

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....rns for the period concerned, within 30 days from the date of receipt of the orders passed on best judgment basis by the assessing authority, for getting the orders withdrawn. In the instant case, while the assessment orders passed on best judgment basis were uploaded on the web portal of the department on 25.11.2019 and 27.11.2019, the petitioner did not file his returns for the period covered by....

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....ively. Inasmuch as the returns filed by the petitioner for the period covered by the assessment orders were belated in that they were filed more than 30 days after the date of service of the orders on the petitioner via the web portal of the department, he cannot aspire for the benefit of withdrawal of the assessment orders as mandated under Section 62 of the GST Act. The Writ Petition in the chal....