9911796707
TMI Blog2022 (10) TMI 868X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned - Section 74 of the SGST Act - Availability of alternative remedy - HELD THAT:- The date fixed in the said notice though was the holiday but opportunity of hearing was granted to the petitioner on the next working day. In view of this admission, contention of learned counsel for the petitioner is that the order dated 23.6.2020 was passed without furnishing opportunity of hearing, cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of December, the petitioner had disclosed his taxable turnover of Rs. 2,20,240/-. Moreover, it is not in dispute that the taxable trade turnover of the petitioner is not more then Rs. 25 lacs. The plea of lack of jurisdiction, therefore, is found devoid of merits. The writ petition is dismissed accordingly. - Writ Tax No. - 1244 of 2022 - - - Dated:- 17-10-2022 - Hon'ble Mrs. Sunita Aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner that the notice dated 12.2.2020 under Section 74 of the SGST Act, was served upon the petitioner to which he submitted his reply on 24.2.2020. The date fixed in the said notice though was the holiday but opportunity of hearing was granted to the petitioner on the next working day. In view of this admission, contention of learned counsel for the petitioner is that the order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onstrated by the learned counsel for the respondents from page '32' to the paperbook that in GSTR-3B of December, the petitioner had disclosed his taxable turnover of Rs. 2,20,240/-. Moreover, it is not in dispute that the taxable trade turnover of the petitioner is not more then Rs. 25 lacs. The plea of lack of jurisdiction, therefore, is found devoid of merits. The writ petition is dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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