Section 62 of the CGST Act, 2017 —-Assessment Orders  — The applicants prayed for a Writ of Certiorari, or direction quashing the impugned orders and to direct respondent to release property of petitioner attached via attachment order dated 30.07.2019; for quashing assessment proceedings  via impugned orders dated 18.12.2020 for the Assessment Period of 01.07.2017 to 31.03.2018, being without jurisdiction and authority. The respondent counsel submitted that the Department may furnish him with a copy of the final assessment order to enable his client to challenge the same by filing an appropriate appeal before the appellate authority. The court observed that an assessment order is an appealable order. Further, the order of provisional attachment is dated 30.07.2020 and the same has outlived its statutory time period. As on date, it can be said to no longer in operation.

Held that:- The Hon’ble High Court directed the respondent to provide one copy of the original assessment order to the writ-applicant within a period of one week. The writ-applicant upon receipt of such order may, thereafter, if deems fit prefer an appeal challenging the same.