TMI Blog2020 (8) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... of the demand notices, he took the necessary steps and filed returns for the said period, within thirty days from the date of receipt of the demand notices, so as to get the benefit of withdrawal of the assessment orders - HELD THAT:- As per Section 169(c) and (d) of the GST Act the service of any communication to the e-mail address provided by an assessee at the time of registration, as also by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment orders that were passed as early as on 25.11.2019 and 27.11.2019 respectively, for the assessment period April 2018 and May 2018 to May 2019. It is the case of the petitioner that the assessment orders were not served on him but, immediately on receipt of the demand notices, he took the necessary steps and filed returns for the said period, within thirty days from the date of receipt of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file his returns for the period covered by the said orders within 30 days from the said date. On the contrary, the returns pertaining to the said period were filed within 30 days from the date of receipt of the demand notices that followed the assessment orders. 3. On consideration of the facts and circumstances of the case and the submissions made across the bar, I note that as per Section 169 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the GST Act. The Writ Petition in the challenge to the assessment orders and demand notices therefore fails and is accordingly dismissed. 4. Taking note of the submission of learned counsel for the petitioner that he would require some time to prefer appeals against the assessment orders, I direct that recovery proceedings for recovery of amounts confirmed against the petitioner, by the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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