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2019 (12) TMI 1087 - KERALA HIGH COURTValidity of assessment order - best judgement assessment - Section 62 of GST for non filing of return - returns were not furnished by him within the said period of 30 days granted by the statue - HELD THAT:- The assessments were completed under Section 62 of the GST Act and the assessment orders contained a clear indication therein that if the petitioner filed the returns within a period of 30 days from the date of service of the assessment orders, the orders would be deemed to have been withdrawn and the assessment re-done based on the materials furnished by the petitioner. For reasons best known to the petitioner, the returns were not furnished by him within the said period of 30 days granted by the statue. Under the said circumstances, the confirmation of Ext.P1 series of assessment orders cannot be said to be illegal or unjustified. The recovery proceedings are directed for recovery of amounts confirmed against the petitioner by Ext.P1 series of assessment orders shall be kept in abeyance for a period of one month, so as to enable the petitioner to move the Appellate Authority in the meanwhile.
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