TMI Blog2020 (11) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... se of hearing of another writ petition, where the same issue came up for consideration, this court had occasion to interact with the officers of the GST department of the State, who were familiar with the technical aspects of uploading orders of the State authorities on the common web portal. It then became apparent that the assessment orders were not being simultaneously uploaded on the common we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/2020 was preferred by the writ petitioner impugning demand-cum-recovery notices that were issued to him under the GST Act, pursuant to a best judgment assessment that was completed in terms of Section 62 of the GST Act. 2. In the writ petition, it was the case of the petitioner that inasmuch as he had not been served with a copy of the assessment orders immediately after they were passed, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve or contradict the said averments of the respondent, this court accepted the same and found against the petitioner on the issue of filing of returns within the time stipulated under Section 62 of the Act. The writ petition was accordingly dismissed without prejudice to the right of the petitioner to pursue its appellate remedy against the assessment orders in question. 3. A review petition su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore that the factual basis that informed the decision in WP 15297/2020 was erroneous and needs to be corrected in the larger interests of rendering justice to the petitioner. A litigant ought not to suffer on account of a mistake committed by the court, more so when the court itself is convinced that a mistake did occur. I therefore suo moto recall my order dated 21.10.2020 in R.P. No.74 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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