2020 (10) TMI 108

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....ERA V.MENON SMT.K.KRISHNA FOR THE RESPONDENT : G.P. DR.THUSHARA JAMES JUDGMENT The petitioner, a private limited company engaged in providing ayurvedic and spa services, is an assessee under the provisions of the GST Act. In the writ petition, the petitioner is aggrieved by the assessment orders that were passed for the period from April 2018 to October 2019 on best judgment basis under S....

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....details of the date of issue of assessment orders in respect of various months constituting the period for which the assessment was completed on best judgment basis. At paragraph No.7 the respondents have also furnished the date on which the returns were filed by the petitioner for the various months covered by the assessment orders in question. A comparative chart based on the details furnished i....

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....2.2019 02.03.2020 August 2019 07.12.2019 07.03.2020 3. It is further submitted by the learned Government Pleader by placing reliance on Section 169 of the CGST Act that under the said provision the mode of communication of an order, by making it available on the common portal, is also a recognised method of communication of the order to an assessee as indicated in Section 169(2) of ....

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....riod of one month stipulated under Section 62 of the Act. It would follow, therefore, the petitioner cannot aspire for the benefit of getting the assessment orders passed on best judgment basis set aside, as contemplated under Section 62 of the Act. The remedy of the petitioner against the said assessment orders lies in approaching the statutory appellate authority against the said orders. I, ther....