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2020 (10) TMI 108 - HC - GSTBest judgment assessment under Section 62 of the CGST Act - contention of petitioner is that in view of the returns subsequently filed within the period permitted under Section 62, Ext.P1 series of assessment orders had to be withdrawn as contemplated under the said Section - HELD THAT:- There are force in the contention of the learned Government Pleader for the respondents that the returns in respect of the period aforementioned were filed beyond the period 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 - The writ petition is dismissed in its challenge against the assessment orders without prejudice to the right of the petitioner to move the first appellate authority in its challenge against the said assessment orders. The recovery steps pursuant to the assessment orders impugned in this writ petition 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. Application disposed off.
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