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TMI Blog2021 (4) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... order is communicated to the person concerned. It is deemed appropriate and justifiable to relegate the Petitioner to the appellate authority prescribed under the statute without entering into the merits of the matter. All issues, which have been raised before the Court can be raised before the appellate Authority within the prescribed time of three months, raised in this petition, on seeking a reasoned order from the concerned authority. Let the reasoned order, if not already supplied to the petitioner, be provided within 07 days of the receipt of the copy of this order - Petition disposed off. - R/SPECIAL CIVIL APPLICATION NO. 6677 of 2021 - - - Dated:- 22-4-2021 - HONOURABLE MS. JUSTICE SONIA GOKANI and HONOURABLE MS. JUSTICE V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order is not being made available and what has been issued is the physical summary order dated 18.02.2021. This non-supply of the order without any explanation or reasons for raising huge demand is the ground, according to the petitioner, to approach this Court with the prayers made at para 14:- 14. In the aforesaid circumstances, the Petitioner most humbly pray before your Lordship: (a) To issue an appropriate writ, order or direction to quash the entire proceedings as the mandatory procedure prescribed in the section 74 of the Act and Rule 142 of the Rules has not been followed. (b) To issue an appropriate writ, order or direction to set-aside and quash the summary order in FORM GST DRC-07 dated 18.02.2021 as it suffers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statute without entering into the merits of the matter. All issues, which have been raised before the Court can be raised before the appellate Authority within the prescribed time of three months, raised in this petition, on seeking a reasoned order from the concerned authority. 5. Let the reasoned order, if not already supplied to the petitioner, be provided within 07 days of the receipt of the copy of this order. 6. Such a copy of reasoned order shall be shared electronically within 24 hours on e-mail id provided here on [email protected] to the Petitioner. This disposal shall not come in the way of the petitioner in adjudicating all the issues, which are raised before this Court and the authority concerned also shall not hold ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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