Condonation of delay against order in GST ASMT-13 & FORM GST DRC-07

Hash Constructions Vs Deputy Commissioner (Kerala High Court)

Conclusion: Despite receipt of assessment order under Section 62, assessee-registered person had not filed any valid return within 30 days from the receipt of the assessment order. This ultimately had resulted in issuance of demand notice in FORM GST DRC-07, mentioning the amount due and payable by assessee. That assessment order was not deemed to have been withdrawn due to non-filing of valid return within 30 days of service of the assessment ord

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