PEE BEE ENTERPRISES Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) The petitioner has approached this Court aggrieved by Exts.P1 and P2 assessment orders and Exts.P8 and P9 consequential demand notices issued him under the GST Act. In the writ petition it is the case of the petitioner that the assessments pertaining to the months April and May 2019 were completed under Section 62 of the SGST Act on best judgment basis, taking note of the non filing of returns by the petitioner assessee for the said month. While the assessment orders are dated 20.8.2019, it is the case of the petitioner that these orders were not served on him till much later and within 30 days after the from the date of receipt of the orders, he filed the returns as permitted under Section 62 of the SGST Act. He contends, therefore, that the assessment orders have to be treated as withdrawn by virtue of the provisions of Section 62 of the Act.

(2.) through a statement filed by the 1 st respondent pursuant to a direction from this Court, it is stated as follows in Paragraphs 8 to 12:-

(3.) I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents.