9911796707
TMI Blog2023 (2) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... - Section 74 of the CGST/SGST Act, 2017 - HELD THAT:- While the assessee contends, no notice came to be issued to him, at the same time, it is undisputed that upon the assessee visiting the portal of the department, a notice was found existing. In such circumstances, on one hand, it may not be held, the impugned order has been passed in complete denial of natural justice inasmuch as it may be tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Heard Sri Aloke Kumar, learned counsel for the petitioner-assessee and Sri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the order dated 14.09.2021 passed by the Assistant Commissioner, Commercial Tax, Sector-2, Fatehpur under Section 74 of the CGST/SGST Act, 2017 and the consequential recovery order dated 11.01.2022. 3. Submission advanced by learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it petition is disposed of with a direction, in case the assessee files a statutory appeal within a period of three weeks from today, that appeal may be entertained on merits, without raising any objection as to limitation. 5. This direction has been issued in the peculiar facts of the present case. It is made clear that we have observed nothing on merits and the Appellate Authority may act in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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