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WILD TREE RESORTS BY THE LEGEND PRIVATE LTD vs. STATE TAX OFFICER AND OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

Shri.sivankutty

Res. Counsel

Thushara James

Sreelal N Warrier

Petitioner / Applicant	WILD TREE RESORTS BY THE LEGEND PRIVATE LTD
Respondent	STATE TAX OFFICER AND OTHERS
Court	Kerala High Court
State	Kerala
Date	Sep 7, 2020
Order No.	WP(C).No.18132 OF 2020(N)
Citation	2020(9) TAXREPLY 3344
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ORDER
The petitioner has approached this Court aggrieved by Ext.P2 series of assessment orders that have been passed under Section 62 of the GST Act. While various contentions have been raised in the writ petition, it is evident from the averments in the writ petition that the petitioner had received the assessment orders under Section 62 of the GST Act, on 04.10.2019, and the returns that had to be filed within 30 days after receipt of the order for getting the benefit of setting aside the orders in terms of Section 62 of the GST Act were filed only on 21.11.2019. Inasmuch as, admittedly, the said returns were filed more than 30 days after the receipt of the orders by the petitioner, the petitioner cannot be heard to contend that Ext.P2 series of orders ought to be set aside in terms of Section 62 of the GST Act. Accordingly, without prejudice to the right of the petitioner to impugn Ext.P2 series of assessment orders before the appellate authority under the GST Act, the writ petitio....