Appeal against ASMT 13

As per sub section 2 of Section 62, if you file the GSTR3B returns for the months, for which the assessment order order is issued within 30 of receipt of the Assessment order ASMT-13 or DRC 07,
the assessment order is deemed withdrawn. and there will not be any further action from the department.

ie. the only remedy for ASMT -13 is to file the GSTR3B returns within 30 days of receipt of the same.

and
no option for appeal is specified in the act against assessment order issued under section 62(in form ASMT-13).

Sir if GSTR 3b is filed after 32 days from the order then what will be the next procedure