TMI Blog2024 (8) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... was not made for a period more than 180 days - Liability for Advance for Land - petitioner was unable to reply to the notice in absence of the documents which were seized by the Central Tax Authorities - HELD THAT:- The impugned order in the manner in which it has been passed is liable to be interfered with. Accordingly, the impugned order is quashed and the case is remitted back to the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nward supplies for which payment was not made for a period more than 180 days v. Liability for Advance for Land 3. The specific case of the petitioner is that Central Tax Authorities had seized all records and had passed Order-in-Original No.MDU-GSTADC- 17-2022 dated 30.12.2022, against which, the petitioner has filed W.P.(MD) No.8390 of 2023 and has obtained an interim stay on 17.04.2023 which st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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