TMI Blog2020 (8) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of receipt of the order on 28.9.2019 for the purposes of filing the returns as contemplated under Section 62 of the SGST Act with a view to getting the assessment order withdrawn. In as much as the return filed by the petitioner for the period April and May 2019 was only on 30.10.2019,ie., 71 days after the date of service of the assessment order through the web portal (20.8.2019), the petitioner cannot aspire to get the benefit of withdrawal o f the assessment orders contemplated under Section 62 of the SGST Act. The assessment orders would therefore have to be held valid and the remedy of the petitioner against the said assessment order can only be through an appeal before the appellate authority under the Act. It is directed that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 1 st respondent pursuant to a direction from this Court, it is stated as follows in Paragraphs 8 to 12:- 8. The assessment order in ASMT.13 dated 20.8.2019 has been issued by utilizing the option available with the common Portal. While issuing the ASMT. 13. the copy of the ASMT.I3 is emailed to the registered email id of the taxable person at once. Her actual issuance of ASMT.13 is 20.8.2019 itself, but the petitioner filed the returns for the period April and May 2019 in GSTR.3B only on 30.10.2019 ie., with a delay of 71 days. Since the filing is not within 30 days. ASMT.13 cannot be withdrawn and the petitioner is liable to pay the amount as per ASMT. 13 and that was followed with a demand notice in DRC.07. It is submitted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hancy was reflected,It is a fact that the ASMT.13 already sent through email on 20.08.2019 itself, and for abundant caution its manual copy also served and acknowledged by the petitioner on 30.09.2019. 11. A Copy of the computer screen shot of the petitioner reflecting the date of Notice and date of order relating to the petitioner is produced herewith and may be marked as AnnexureR1(a). 12.A true copy of the postal acknowledgment dated 30.09.201I9 by the petitioner regarding the assessment order dated 20.08.2019 issued by the 1st respondent is produced herewith and may be markedasAnnexureR1(b). 3. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submission of the learned counsel for the petitioner that he would require some time to move the appellate authority, I direct that the recovery steps for recovery of amounts confirmed against the petitioner by Exts.P1 and P2 assessment orders and Exts. P8 and P9 demand notices 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 and obtain orders of stay in the stay application filed along with the appeal. If the petitioner files the appeal within a period of two weeks from the date of receipt of a copy of this judgment, then the appellate authority shall treat the appeals as filed within time, and proceed to consider the stay applications preferred by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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