9911796707
TMI Blog2022 (8) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... TACHARYYA Appearance:- Mr. Debanuj Basu Thakur ..... for the appellant. Mr. T. M. Siddique, Mr. Debasish Ghosh, Mr. D. Sahu ... for the respondents/State. Mr. Bhaskar Prosad Banerjee, Mr. Tapan Bhanja ... for the respondent no.1 JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. The appellant has already put in the deficit court fees vide filing no.A-14993 in the depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and Services Tax Act, 2017 is unconstitutional, irrational and arbitrary. The said submission is placed on record and the said prayer for declaration stands struck off. 4. The appellant is aggrieved by the action of the respondents in allegedly recovering tax without issuance of any order under Section 74(9) of the Central Goods and Services Tax Act, 2017. The appellant would further contend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tances, we are of the view that this appeal and the writ petition can be disposed of with the following directions:- (i) The respondent / department is directed to issue show cause notice to the appellant within 15 days from the date of receipt of the server copy of this order granting not less than 10 days from the date of receipt of the show cause notice to submit a reply by the appellant. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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