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2019 (10) TMI 1233 - HC - GSTRecovery of GST dues - Section 79 of the GST Act, 2017 - service of order of assessment - validity of impugned demand notice issued within 10 days from the date of the assessment order - HELD THAT:- There is no dispute to the fact that the assessment orders were passed for the relevant assessment years on 01.10.2019 and communicated to the petitioner which according to them, were received on 03.10.2019. It is also not in dispute that the time prescribed for filing of appeal against those assessment orders has not expired. In the meantime, the impugned demand notice was issued to the petitioner asking them to submit the proof of payment of the tax, interest, penalty demanded through the assessment orders on or before 21.10.2019. The impugned proceedings has already been deferred by the Revenue, in view of the fact that the petitioner has time to file the statutory appeal and that the said time has not expired so far. When such being the admitted factual position, nothing survives in these writ petitions to be adjudicated upon further, since the first respondent himself has chosen to defer the impugned proceedings through his communication dated 21.10.2019. Petition closed.
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