9911796707
TMI Blog2023 (12) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... why he did not check the portal although the petitioner himself contends that based on the new consultant s advise, he made payment of shortfall for the period 2017-18. This issue would require adjudication on facts which cannot be gone into under Article 226 of the Constitution of India. Therefore, it would be in the interest of the petitioner that the petitioner is relegated to the remedy of an appeal for adjudication of all his contentions including on natural justice. Petitioner is relegated to alternate remedy of appeal - Petition disposed off. - G. S. KULKARNI JITENDRA S. JAIN, JJ. For the Petitioner : Smt. Deepali Kamble. For the State : Mr. H.B. Takke, AGP. P.C.: By this petition under Article 226 of the Constitution of India, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d demanding CGST of Rs. 4,54,076/- and of similar amount under SGST for the period 2017- 18. A similar DRC-07 was issued for the period of 2018-19 raising a demand of Rs. 6,79,398/-. (iv) On 5th January 2023, the petitioner received an email from its bankers that current account with Saraswat Co.op. Bank is freezed. Thereafter, the petitioner approached the respondents for ascertaining the reasons for the attachment and it is at this point of time, the petitioner became aware of the Order-in-Original passed which is challenged in the present petition. 3. The petitioner submits that he had not received any notice of hearing before passing the order and, therefore, they were unaware of any demand against them. The petitioner submits that he h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner had not informed about the change of email ID to the respondents. The petitioner is also not in a position to explain as to why the petitioner did not inform the change of email ID and why he did not check the portal although the petitioner himself contends that based on the new consultant s advise, he made payment of shortfall for the period 2017-18. In our view, this issue would require adjudication on facts which cannot be gone into under Article 226 of the Constitution of India. Therefore, it would be in the interest of the petitioner that the petitioner is relegated to the remedy of an appeal for adjudication of all his contentions including on natural justice. 7. We, therefore, pass the following order :- (i) Petitioner is relegat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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