2022 (12) TMI 1523

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..... oods and Services Tax Act, 2017 besides levy of interest and penalty - HELD THAT:- The petitioner should avail the remedy of appeal as provided under Section 85 of the Finance Act, 1994 read with Section 35F of the Central Excise Act, 1944. If the appeal is preferred by the petitioner within thirty days from today, the same shall be considered by the appellate authority in accordance with law - pe .....

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..... 7 besides levy of interest and penalty. 3. Though learned counsel for the petitioner submits that the impugned order is beyond limitation, on going through the provisions of Section 73 of the Finance Act, 1994, we are of the view that this is a case, which may require adjudication as to whether the impugned order is, as a matter of fact, beyond limitation. 4. In these circumstances, we are of the .....

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