9911796707
TMI Blog2023 (4) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... iscussion made, and that petitioner has been able to make out a case for entertaining this writ petition for two reasons, firstly, at present petitioner has no alternative forum of the Tribunal for its remedy and secondly that the amount of recovery of demand is more than 20% of the disputed tax and the ground that the petitioner does not exist in its registered place of address was neither a part of the show-cause notice nor there is such finding in this regard by the first appellate authority. Considering the facts and circumstances of the case and submission of the parties and discussion made above, the issues involved in this writ petition deserve adjudication after calling for affidavits from the respondent - List this matter for fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 hours from such impugned order of the appellate authority without providing any opportunity of hearing or any notice to the petitioner and without allowing the petitioner either to file the appeal within statutory period or granting time of three months from the date of service of such impugned order. It is also the case of the petitioner that though the aforesaid impugned order of the appellate authority is further appellable before the Tribunal but the said forum has yet not been established by the Government and is not available at present for redressal of its grievance. Petitioner further submits that even if the said forum would have been available for filing the appeal against the impugned order, the respondent authority concerne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the view that petitioner has been able to make out a case for entertaining this writ petition for two reasons, firstly, at present petitioner has no alternative forum of the Tribunal for its remedy and secondly that the amount of recovery of demand is more than 20% of the disputed tax and the ground that the petitioner does not exist in its registered place of address was neither a part of the show-cause notice nor there is such finding in this regard by the first appellate authority. Considering the facts and circumstances of the case and submission of the parties and discussion made above, I am of the view that issues involved in this writ petition deserve adjudication after calling for affidavits from the respondent. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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