2020 (12) TMI 683

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....ATE FOR SRI. SHIVAPRASAD SHANTANAGOUDAR, ADVOCATE)   RESPONDENTS (By SRI. HEMA KUMAR, AGA)   O R D E R The petitioner has filed this petition impugning the order dated 10.12.2018 in No.ACCT/LGSTO-066/ASMT/ 2018-19 - an assessment order under Sections 62, 50 and 73[9] of the Central Goods and Services Tax Act, 2017 [for short 'the Act'] - and the subsequent order dated 02.12.2019 in th....

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....ed the petitioner that the garnishee notice dated 30.01.2019 is issued, and the petitioner has bonafide paid a part of the demand on 5.2.2019. The petitioner even as of 5.2.2019, was not aware of the details of the assessment order dated 10.12.2018, (d) In the facts and circumstances of the case, the date of communication of the order could only be 28.05.2019 and if this date is taken for reckon....

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....eal on the ground of limitation cannot be found fault with. 4. However, on perusal of Annexure-E, it is seen that the Appellate Authority, the third respondent, has not considered the specific assertions of the petitioner that the petitioner was not aware of the order dated 10.12.2018 until his banker informed him and immediately thereafter i.e., on 5.2.2019 the petitioner has deposited a part of....