2020 (10) TMI 637

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....ice Tax<br>MOHAMMAD RAFIQ CHIEF JUSTICE AND DR. B.R. SARANGI Petitioner and Advocate : Kananbala Roy Choudhury, S.K. Roy Choudhury, R.K. Jenas. K. Roy Choudhury, R.K. Jena, S.K. Roy Choudhury, R.K. Jena The Court is convened through Video Conferencing mode. Heard Mrs. Kananbala Roy Choudhury, learned counsel for the petitioner and Mr. Amitav Das, learned Central Government Counsel for the oppos....

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....ion dated 04.10.2017. The petitioner was also discharged from any further proceedings under Sections 73 and 78(1) of the Finance Act, 1994 as he was discharging his statutory obligation under the Act. Even then the petitioner was communicated with the Order-in-Original dated 29.12.2017 (Annexure-1). The petitioner immediately approached the opposite party No.2-Superintendent (ADJN), GST, Central E....

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....er was passed as back as on 29.12.2017 (Annexure-1) and in pursuance thereof the impugned order dated 14.07.2020 (Annexure-5) has been passed, the appeal that would be filed by the petitioner now may be taken as time barred. Besides, the petitioner has all the evidence with it to satisfy that the tax amount due already paid. Having regard to the facts and circumstances of the case and considering....