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SUBAIR SULAIMAN vs. THE ASSISTANT COMMISSIONER (SPECIAL CIRCLE) STATE GOODS AND SERVICES TAX DEPARTMENT, THE COMMISSIONER OF STATE GST
(Kerala High Court)

Hon'ble Judges:

AMIT RAWAL
Pet. Counsel
Praveen.h
G.hariharan
K.s.smitha
Res. Counsel
Thushara James

Petitioner / Applicant

SUBAIR SULAIMAN
Respondent THE ASSISTANT COMMISSIONER (SPECIAL CIRCLE) STATE GOODS AND SERVICES TAX DEPARTMENT, THE COMMISSIONER OF STATE GST
Court Kerala High Court
State

Kerala

Date Feb 17, 2020
Order No.

WP(C).No.4358 OF 2020 (T)

Citation

2020(2) TAXREPLY 1560
Original Order
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ORDER

The contentions raised in this writ petition have been confronted by argument with regard to the fact that the demand raised in the assessment order Ext.P1 is not in accordance with the provisions of Section 62 read with Section 44 of the GST Act. Learned Counsel for the petitioner submitted that by virtue of Section 62 (2), the assessee has an option of filing a valid return within 30 days from the date of passing of the assessment order, which would have the effect of withdrawal of the assessment order. However, learned Government Pleader submits that the aforementioned controversy has been already decided by Division Bench of this Court in Writ Appeal No.2180/2019. Facing the situation, learned counsel for the petitioner seeks the liberty of this court for withdrawal of this writ petition with a liberty to challenge the assessment order in accordance with law. Accordingly, the writ petition is dismissed as withdrawn. ....

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