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TMI Blog2019 (10) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... eantime, the impugned demand notice was issued to the petitioner asking them to submit the proof of payment of the tax, interest, penalty demanded through the assessment orders on or before 21.10.2019. The impugned proceedings has already been deferred by the Revenue, in view of the fact that the petitioner has time to file the statutory appeal and that the said time has not expired so far. When such being the admitted factual position, nothing survives in these writ petitions to be adjudicated upon further, since the first respondent himself has chosen to defer the impugned proceedings through his communication dated 21.10.2019. Petition closed. - W.P.Nos.30096,30099 and 30102 of 2019 And W.M.P.Nos.30041, 30044 and 30045 of 2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of limitation prescribed for filing the statutory appeal against those orders of assessment. Thus, it is contended that when three months time is available to the petitioner to file such appeal before the concerned Appellate Authority from the date of receipt of copy of the assessment order and when such time is yet to expire, the impugned demand notice hurriedly sent by the first respondent cannot be sustained. Learned Senior Counsel also invited this Court's attention to Section 107(6) of the Central Goods and Service Tax Act, 2017 and contended that when an appeal has to be filed, the appellant has to pay the admitted tax, interest and penalty in full and a sum equivalent to 10% of the remaining amount of tax in dispute. Thus, the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r which according to them, were received on 03.10.2019. It is also not in dispute that the time prescribed for filing of appeal against those assessment orders has not expired. In the meantime, the impugned demand notice was issued to the petitioner asking them to submit the proof of payment of the tax, interest, penalty demanded through the assessment orders on or before 21.10.2019. However, further communication issued by the first respondent dated 21.10.2019 to the petitioner, a copy of which is placed before this Court, would show that the impugned proceedings has already been deferred by the Revenue, in view of the fact that the petitioner has time to file the statutory appeal and that the said time has not expired so far. When such be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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