2022 (2) TMI 349

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..... the allegations against the Petitioner have been mentioned the specific particulars. The Petitioner neither filed any reply to the show cause notice nor any appeal against the impugned order. The present writ petition along with pending application is disposed of with liberty to the Petitioner to file an appeal under the statute with the appropriate Authority within four weeks. - W.P.(C) 207 .....

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..... t No. 2 and form DRC -07 dated 01 st February, 2021. Learned Counsel for the Petitioner states that the ASMT-10 dated 16 th December, 2020 was issued without mentioning any discrepancies in the returns which is mandatory under Section 61 of CGST Act, 2017. He states that no pre show cause notice consultation was held as mandated under Rule 142 (1)A of CGST Rules, 2017. He also states that .....

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..... n is disposed of with liberty to the Petitioner to file an appeal under the statute with the appropriate Authority within four weeks. In the event, the appeal is filed within the aforesaid period, the same shall not be dismissed on the ground of limitation. This Court clarifies that it has not expressed any opinion on the merits of the controversy. The rights and contentions of all the parties .....

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