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K.U. NIYAS vs. THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT AND OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

P.s.soman

T.radhamany

Res. Counsel

Government Pleader

Petitioner / Applicant	K.U. NIYAS
Respondent	THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT AND OTHERS
Court	Kerala High Court
State	Kerala
Date	Aug 20, 2020
Order No.	WP(C).No.13647 OF 2020(E)
Citation	2020(8) TAXREPLY 3230
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ORDER
The petitioner has approached this Court impugning Ext.P2 series of demand cum recovery notices issued to him under the GST Act. It would appear that Ext.P2 series of demand notices were issued to the petitioner, pursuant to assessment 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 demand notices, so as to get the benefit of withdrawal of the assessment orders as contemplated under S.62 of the GST Act. 2. It is borne out from the statement filed on behalf of the respondents that the assessment orders were uploaded on the web portal of the department on the same dates, namely, 25.11.2019 and 27.11.2019 as they were passed. As per the provi....