9911796707
TMI Blog2024 (10) TMI 1114X X X X Extracts X X X X X X X X Extracts X X X X ..... was not aware of the substance of the issues in respect to which he was asked to show cause, it is found from a perusal of Ext.P11 order that the appellant was informed of the grounds on which the show cause notice was issued, and he had submitted before the adjudicating authority, that the records necessary for completing the assessment were available with him, but had not been carried by him at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Judge, we do not chose to reiterate those facts here. 3. Briefly stated the contention of the appellant before us is that, the learned Single Judge erred in relegating him to his alternative remedy of preferring an appeal against Ext.P11 order in terms of CGST/SGST Act, 2017. 4. On a consideration of the pleadings before us, we find as rightly noticed by the learned Single Judge that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er done. Under the circumstances, we find that the appellant has only himself to blame for the predicament that he finds himself in. As rightly noticed by the learned Single Judge, the remedy of the appellant in such a situation lies in approaching the Appellate Authority under the Act in a challenge against Ext.P11 order. We see no reason to interfere with the judgment of the learned Single Judge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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