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TMI Blog2021 (9) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... 07 Annexure P-12 dated 13.08.2021 refers to order dated 30.07.2021 and Prima facie the summary of show cause notice is not reflected and the demand which is made under section 73 of the Recovery Notices has not been shown. Subsequently the order dated 30.07.2021 is placed on record. A perusal of the envelop whereby the order dated 30.07.2021 was communicated would show that it was dispatched by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad-interim relief. Learned counsel for the petitioner would submit that the recovery notice under DRC 07 was issued on 13.08.2021 (Annexure P-12). He would submit that before the demand of like nature is made, it is to be preceded by scrutiny and the explanation is required to be sought for under section 61 of the Chhattisgharh Goods and Service Tax Act, 2017. Thereafter, in case of no satis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter initial recovery order with back date as it would be evident from the document filed along-with envelop which shows that it was sent by the respondents on 25.8.2021. Therefore, actually there was non-compliance of section 73(1) of the Act and Rules 118 142 of the GST Rules, 2017. Learned State Counsel prays for time to seek instructions and file reply. He would submit that the order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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