9911796707
TMI Blog2024 (5) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed for the assessment year 2017-2018 contrary to the limitation prescribed under Section 73 (10) of CGST Act, 2017 - HELD THAT:- The challenge to the impugned assessment order does not call for any interference under Article 226 of the Constitution of India. If the petitioner is aggrieved, the petitioner can only file a statutory appeal under Section 107 of the GST Act before the appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment year 2017-2018 to 2019-2020. The impugned order is challenged primarily on the ground that the demand has been confirmed for the assessment year 2017-2018 contrary to the limitation prescribed under Section 73 (10) of CGST Act, 2017. As far as the assessment years 2018-2019 and 2019-20220 are concerned, the respondent has wrongly imposed 100% penalty under Section 74 r/w Section 122(2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder does not call for any interference. 3. The learned Standing Counsel for the respondent would further submit that even otherwise, the petitioner has an alternate remedy, as there are several disputed questions of fact that arise for consideration, in view of the submissions made by the learned counsel for the petitioner. 4. I have considered the arguments advanced by the learned counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered by the appellate Commissioner on merits and in accordance with law. 6. Therefore, the Writ Petition is liable to be dismissed. However, liberty is given to the petitioner to file a statutory appeal before the Appellate Authority within a period of 30 days from the date of receipt of a copy of this order. 7. As the limitation for filing the appeal has already expired on the date of filing of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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