2020 (12) TMI 685

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....ATIA, J. Counter affidavit filed today is taken on record. The present petition has been filed by the petitioner challenging the order dated 24.1.2019 passed by the respondent no. 3, whereby a tax demand of Rs. 91,450/- and interest thereon has been passed as per GST DRC-07 as well as the order dated 27.7.2020 passed by the Appellate Authority under Section 107 of the GST Act, whereby the ap....

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....er served upon the petitioner and in fact no order passed by the respondent no. 3 was also ever served upon the petitioner, however, against the demand notice the petitioner preferred an appeal and the said appeal was also dismissed as being beyond the prescribed period of limitation under Section 107 of the Act. In view of the specific contentions raised by the petitioner with regard to the no....

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....he demand has also never been served upon the petitioner. In view thereof, it is clear that the statutory provisions as well as the principles of natural justice have been clearly violated. Service of the show cause notice at a wrong E-mail address is neither contemplated under the Act nor can it be deemed to be a proper service under the Act. As no show cause notice has ever been served, the p....