Section 62 of the CGST Act, 2017 — Assessment Orders –- The appellant filed appeal aggrieved by the judgment of the learned Single Judge dated 20.3.2020. As the appellant discontinued his business, he filed an online application for cancellation for GST registration on 20.6.2019 with effect from 31.3.2019. The appellant received demand cum recovery notices on an assessment under Section 62. The respondent stated that the assessment orders were uploaded on the web portal on 25.11.2019 and 27.11.2019. The learned Single Judge held that the assessment orders were uploaded in common portal of the department and hence, the appellant cannot contend that he was not brought to the notice of the assessment orders passed against him. The appellant was relegated to avail remedy of statutory appeal available to him and he was given 6 week time to move the appellate authority. The court found no ground to interfere with the judgment of the learned single judge.

Held that:- The Hon’ble High Court granted the appellant one months' time from to file a statutory appeal before the authority and till the impugned assessment orders passed by the respondent shall be kept in abeyance for one month.