2019 (12) TMI 1161

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..... g the course of argument, it is revealed that the petitioner was fully aware of the show-cause notice issued to him on 11.06.2019 and the said notice was uploaded in the online portal, in-spite of being aware of the show-cause notice proceedings drawn by the respondents, the petitioner did not respond to the same. Subsequently, the respondents have also uploaded the order on 27.07.2019, which is a .....

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..... - Dated:- 11-12-2019 - Shri P. Sam Koshy J. For Petitioner: Mr. Bhism Ahuwalia, Advocate For State: Mr. Jitendra Pali, Dy. Adv. General with Smt. Sunita Jain, Govt. Advocate Shri P. Sam Koshy J. Order on Board 1. The challenge in the present writ petition is to the action on the part of the respondents, whereby the respondents have ordere .....

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..... pursuance to the show-cause notice proceedings initiated. This fact is also not disputed by the petitioner that order on 27.07.2019 being uploaded in the online portal and he was aware of such order being passed. Even thereafter, the petitioner did not take steps for challenging or questioning the order before the statutory authority created under Section 107 of the Chhattisgarh GST Act, 2017. It .....

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