2024 (10) TMI 1098 - HC - GST

Challenge to summary of the Assessment Order passed under Section 73 of the SGST Act - HELD THAT - The petitioner has been writing several letters asking the respondents to furnish the copy of the Assessment Order for the petitioner to file a statutory appeal. Despite the same, it appears that the respondents have not issued a certified copy of the order either posting it in the Web portal or by serving it manually. The petitioner can be given liberty to file a statutory appeal within a period of 30 days from the date of receipt of the Assessment Order. The respondents are directed to furnish the copy of the same within a period of 30 days from the date of receipt of a copy of this order. Petition disposed off.

Summary

The petitioner challenged the Assessment Order under SGST Act. Despite court direction, respondents did not provide copy for appeal. Court allows petitioner to file appeal within 30 days of receiving order copy. Respondents must provide copy within 30 days. Writ Petition disposed of with no costs.