9911796707
TMI Blog2021 (11) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... .2021 which is less than three months period from the date of the recovery order No.34 of 2021 and 35 of 2021. It is not disputed by learned counsel for the respondents that no specific reasons have been assigned for issuing notice under Section 79 (1) (c) of the Act of 2017 for initiating proceedings under Section 78 of the Act before lapse of three months period. Considering the entirety of the facts and circumstances of the case, submission made by learned senior counsel for the petitioner that no order was served upon the petitioner as required under Section 78 of the act of 2017, as an interim measure, it is directed that effect and operation of order /notice dated 01.10.2021 (Annexure P-10) shall remain stayed till the next date o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y for nonpayment of tax within the prescribed time limitation. Referring to provision of Section 78 of the Act of 2017, it is argued that the initiation of recovery can only be made after service of the orders passed by the Proper Officer of assessment of the tax liability including interest and the penalty if any on the amount of actual tax liability. It is further submitted that once the provision of Section 78 of the Act of 2017 prescribes for the service of order of assessment then it is the duty casted upon the Proper Officer to serve the order of assessment of the tax upon the petitioner but no such order has been served. Under Section 78 of the Act of 2017, the period for initiation of recovery proceedings is specified as to after th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition i.e. reply to the notice issued by department. Hence the petitioner cannot raise the dispute of initiating proceedings of recovery of tax issued against him. He also pointed out that in Annexure P-9 (filed in WPT No.218 of 2021), details of order is mentioned as - Order No.34 of 2021, dated 18.8.2021. Similarly, in two of the other notices, it is mentioned as the order No.32 of 2021 dated 12.2.2021 and Order No.33 of 2021 dated 12.2.2021. From the aforementioned recovery order/notice dated 12.2.2021, submission of learned counsel for the petitioner is not correct that the three months time has not been provided to the petitioner to make payment of tax and recovery proceedings has been initiated before the prescribed time limitatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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