2022 (8) TMI 398

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....eal No. 1285 OF 2020 - -<br>GST<br>HONOURABLE MR. JUSTICE S.V. BHATTI & THE HONOURABLE MR. JUSTICE BASANT BALAJI APPELLANT/S: BY ADVS. K.P. PRADEEP SHRI.HAREESH M.R. SRI.T.T.BIJU SMT.T.THASMI RESPONDENT/S: BY SR G.P., V K SHAMSUDEEN JUDGMENT Basant Balaji J., The petitioner in WP(c) No.13647 of 2020 has filed this appeal aggrieved by the judgment of the learned Single Judge dated 20....

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....iled by the first respondent wherein it is stated that the assessment orders were uploaded on the web portal on 25.11.2019 and 27.11.2019. As per Section 62 of the Act the assessee had an option to file return within 30 days of the receipt of the assessment orders passed, but filed return only within 30 days on receipt of the demand notice following the assessment orders. 5. The learned Single ....