2023 (6) TMI 630

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..... a ... For the CGST Authority. Mr. Siddhartha Lahiri ... For the UOI. ORDER Affidavit-of-service filed in court be kept with the record. Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned show-cause-cum-demand notice dated 23rd December, 2020, under Section 73 of the Finance Act, 1994 read with Section 174 of the CGST Act, 2017 by .....

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..... lso in challenging the impugned showcause- notice after the expiry of 2 years and 4 months. If according to the petitioner the impugned showcause- notice was without jurisdiction or bad in law it could have challenged the same immediately instead of waiting for so long in approaching this writ court. Considering the conduct of the petitioner in approaching this writ court after an inordinate dela .....

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..... shall forward a copy of this order to the Chief Commissioner of CGST, who will take note of the conduct of the Commissioner concerned and hold enquiry and fix the responsibility for such lapse in concluding the impugned proceeding subsequent to the impugned show-cause-notice within the statutory period. Chief Commissioner of CGST shall conclude such enquiry and take final decision as per service R .....

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