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2022 (8) TMI 398 - HC - GSTCancellation for GST registration of petitioner - demand cum recovery notices were received by the appellant on an assessment under Section 62 of CGST/SGST Act for the period from April 2018 to March 2019 - HELD THAT:- Taking note of the contention raised by the appellant that he had also filed returns within 30 days on receipt of the demand notice, gave liberty to the appellant to prefer an appeal against the assessment orders within a period of 6 weeks time. Until such time the demand notice was directed to be kept in abeyance to enable the appellant to move the appellate authority, to prefer a statutory appeal. The learned single judge has relegated the appellant to avail remedy of statutory appeal available to him and he was given 6 weeks time to move the appellate authority. In view of the matter, we do not find any ground to interfere with the judgment of the learned single judge. But taking note of the circumstances of the case, the appellant is granted one months' time from today to file a statutory appeal before the authority - Appeal disposed off.
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