9911796707
TMI Blog2024 (9) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... barred by limitation - service of SCN - Violation of priniciples of natural justice - HELD THAT:- Considering the facts that all the notices were uploaded in the portal under the view additional notices/orders and therefore, the petitioner had no occasion to view the said column and the impugned order was passed without affording an opportunity to the petitioner to establish his case before the au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the petitioner that the respondent issued an intimation in GST DRC-01A, dated 07.08.2023 stating that the petitioner has wrongly availed ITC on the purchase of Motor Vehicle. The respondent has proposed to levy tax of Rs. 2,51,054/-, interest of Rs. 47,872/- and penalty of Rs. 2,51,054/- under CGST and SGST respectively. The respondent also issued notice in GST DRC 01, dated 25.03.2023. Since th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appellate authority has dismissed the appeal holding that the appeal was filed beyond the statutory time limit prescribed under the Act and it was barred by limitation. Hence, the present Writ Petition is filed. 3. The learned Government Advocate (T) appearing for the respondent would submit that if any order is passed by this Court, that may be complied with by the respondent. 4. Heard the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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