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TMI Blog2023 (1) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... without taking an objection with regard to the limitation, decide this matter on merits. Let an amount of pre-deposit i.e. Rs.2,02,245/- be deposited by the petitioner within a period of two weeks. Once that amount is deposited, he will be entitled to make a request for the release of his bank account, before the appellate authority immediately, which shall be decided within one week. - R/SPECIAL CIVIL APPLICATION NO. 25604 of 2022 - - - Dated:- 22-12-2022 - HONOURABLE MS. JUSTICE SONIA GOKANI AND HONOURABLE MRS. JUSTICE MAUNA M. BHATT Appearance: MR AKSHAY A VAKIL(5473) for the Petitioner(s) No. 1 MR SAMIRKUMAR I SIDDHAPURIA (12578) for the Petitioner(s) No. 1 MR TRUPESH KATHIRIYA, LD.AGP for the Respondent(s) No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form GST ASMT-11 against the Notice issued in form ASMT-10 on the GSTN portal, pointing out that it was due to non filing of return by the parties, from whom, purchases have been made. Intimation was given on 31/12/2021 under section 73 of the GST Act,2017 to the petitioner of the wrong claiming of ITC and thereby avoiding the payment of taxes. 5. According to the petitioner, the demand raised is quite much and it is something where the authority concerned ought to have considered that for no fault of his, this has happened. It is further his say that he could not file the appeal within three months under section 107 of the Act, as his mother had passed away in January,2021 and sister was suffering from cancer. Only after provisional att ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not reflected and hence entire responsibility of payment of tax is settled on the petitioner. According to him, the decision of Union of India vs. Bharti Airtel Ltd. Ors. reported in (2022) 4 SCC 328 says that the Form GSTR 2A is only facilitated for taking any firm decision while doing the self-assessment. He requires to go back to the officer concerned for him to present his case and because of limitation of the Act is unable to so do it. 5. A copy is given to learned Asst. Government Pleader, who needs to take instructions in relation to the preferring of an appeal before the authority concerned. 6. Issue Notice, for final disposed, returnable on 21.12.2022. Learned Asst. Government Pleader would waive service of no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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