HC: Holds Assessment orders against Assessee valid, remedy can be sought only by way of appeal

Kerala HC holds Assessment orders by Revenue against Assessee as valid, observes that latter cannot aspire to get the benefit of withdrawal of the assessment orders contemplated under Section 62 of the SGST Act and the remedy of the Assessee against the said assessment order can only be through an appeal before the appellate authority under the Act; However, directs that the recovery steps for recovery of amounts confirmed against the Assessee by assessment orders and demand ...