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TMI Blog2022 (6) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... cating evasion of turnover and tax. In the impugned order, the Proper Officer under the CGST/ SGST Act, 2017 has recorded a finding that pursuant to the notice, assessee appeared and mainly pressed point Nos.5, 7, 9 and 10 of the show cause notice. Thus, as per the impugned order, it appears that the petitioner has pressed his reply before the Proper Officer only on point Nos.5, 7, 9 and 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2022 - Hon'ble Surya Prakash Kesarwani And Hon'ble Jayant Banerji JJ. For the Petitioner : Ritvik Upadhya,Sr. Advocate For the Respondent : C.S.C. ORDER Heard Sri V.K. Upadhya, learned Senior Advocate, assisted by Sri Ritvik Upadhya, learned counsel for the petitioner and Sri B.P. Singh Kachhawah, learned standing counsel for the State-respondents. This writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 407, Oryx Fisheries Pvt. Ltd. vs. Union of India and others, (2010) 13 SCC 427, Ayaaubkhan Noorkhan Pathan vs. State of Maharashtra and others, (2013) 4 SCC 465 and Magadh Sugar Energy Ltd. vs. State of Bihar and others, 2021 SCC OnLine 801. Learned standing counsel supports the impugned order. We have carefully considered the submissions of the learned counsels for the parties and peruse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his reply to the show cause notice against all the points and still it has not been considered by the Proper Officer. Since the petitioner has an alternative remedy of appeal in which questions of fact and law may be raised and, therefore, the writ petition deserves to be dismissed on the ground of alternative remedy of appeal under Section 107 of the CGST/ SGST Act, 2017. It is made clear that i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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