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SOFTOUCH HEALTH CARE PRIVATE LTD vs. THE STATE TAX OFFICER, COMMISSIONER OF STATE GST
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

Harisankar V. Menon

Meera V.menon

K.krishna

Res. Counsel

Thushara James

Petitioner / Applicant	SOFTOUCH HEALTH CARE PRIVATE LTD
Respondent	THE STATE TAX OFFICER, COMMISSIONER OF STATE GST
Court	Kerala High Court
State	Kerala
Date	Sep 29, 2020
Order No.	WP(C). No. 15297 OF 2020(J)
Citation	2020(9) TAXREPLY 3386
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Section 62

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Section 169

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ORDER
The petitioner, a private limited company engaged in providing ayurvedic and spa services, is an assessee under the provisions of the GST Act. In the writ petition, the petitioner is aggrieved by the assessment orders that were passed for the period from April 2018 to October 2019 on best judgment basis under Section 62 of the CGST Act. It is the contention of the petitioner that within the statutorily permitted period of 30 days from the date of receipt of the said assessment orders under Section 62, the petitioner preferred separate returns for the various months as aforementioned and also filed applications for rectification of errors apparent on the face of the assessment orders that was served on him. It is his contention in the writ petition that in view of the returns subsequently filed within the period permitted under Section 62, Ext.P1 series of assessment orders had to be withdrawn as contemplated under the said Section. 2. A statement has been filed on behalf of the ....