The petitioner failed to avail of the remedy provided for filing of an appeal within the period prescribed. Consequently, we find no merit in the writ petition. The writ petition is dismissed
Section 62 of the CGST Act, 2017 – Assessment - The petitioner challenged the respondent action in refusing to accept and entertain the appeal preferred by the petitioner against the impugned assessment order dated April 20, 2019 passed under Section 62 of the Act, 2017. The petitioner submitted that impugned summary assessment order dated April 20, 2019 under section 62 fixing the liability of tax amount of Rs. 20,96,888/-. The physical true copy of the assessment order dated April 20, 2019 was not served on the petitioner nor was the same uploaded on the GSTN portal. The petitioner came to know about the impugned assessment order only when their bank account came to be attached on July 1, 2019. The petitioner had to file physical appeal by obtaining certified true copy on November 6, 2019. The status on the portal was showing that there is a delay in filing the appeal. The counsel for the petitioner submitted that the impugned assessment order was passed unilaterally, without granting any opportunity of hearing. The court observed that the date of communication of the impugned assessment order is to be regarded as April 20, 2019 viz the date on which the order was sent by email to the petitioner. There is no force in the contention of the petitioner that the date of uploading of the impugned assessment order on the GSTN portal has to be regarded as the date of communication for the purpose of calculating limitation.
Held that:- The Hon’ble High Court dismissed the petition.
The petitioner failed to avail of the remedy provided for filing of an appeal within the period prescribed. Consequently, we find no merit in the writ petition. The writ petition is dismissed
Section 62 of the CGST Act, 2017 – Assessment - The petitioner challenged the respondent action in refusing to accept and entertain the appeal preferred by the petitioner against the impugned assessment order dated April 20, 2019 passed under Section 62 of the Act, 2017. The petitioner submitted that impugned summary assessment order dated April 20, 2019 under section 62 fixing the liability of tax amount of Rs. 20,96,888/-. The physical true copy of the assessment order dated April 20, 2019 was not served on the petitioner nor was the same uploaded on the GSTN portal. The petitioner came to know about the impugned assessment order only when their bank account came to be attached on July 1, 2019. The petitioner had to file physical appeal by obtaining certified true copy on November 6, 2019. The status on the portal was showing that there is a delay in filing the appeal. The counsel for the petitioner submitted that the impugned assessment order was passed unilaterally, without granting any opportunity of hearing. The court observed that the date of communication of the impugned assessment order is to be regarded as April 20, 2019 viz the date on which the order was sent by email to the petitioner. There is no force in the contention of the petitioner that the date of uploading of the impugned assessment order on the GSTN portal has to be regarded as the date of communication for the purpose of calculating limitation.
Held that:- The Hon’ble High Court dismissed the petition.