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2020 (12) TMI 58 - HC - GSTValidity of assessment order - Best Judgement Assessment - recovery of amounts covered by two sets of assessment orders for the assessment years in question - Section 74 of the CGST Act - HELD THAT:- Exts.P5 to P18 orders are best judgment assessment orders passed in terms of Section 62 of the GST Act for various months between April 2018 to May 2019, taking note of the non-filing of returns by the assessee. Exts.P19 to P32 are the summary of the orders passed as above. It is not in dispute that pursuant to the said assessment orders completed on best judgment basis there has been no payment effected by the petitioners, and it was therefore that proceedings under Section 74 were initiated and completed through the passing of Exts.P2 to P4 assessment orders - Under such circumstances, there cannot be any doubt that Exts.P2 to P4 orders passed under Section 74 of the GST Act are the assessment orders that will govern the assessment of the petitioners under the Act for the assessment years covered by them. Writ Petition is disposed off by dismissing the challenge against Exts.P2 to P4 assessment orders and relegating the petitioners to their alternate remedy of filing statutory appeals against the said assessment orders before the first appellate authority.
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