2021 (1) TMI 263

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....R, ADVOCATE RESPONDENT: SRI. K. HEMAKUMAR, AGA ORDER The Petitioner has filed petition impugning the Recovery Notice dated 30.11.2020 in NO. DCCT/A-5.3/DGSTO-05/CR/2020-21 T.NO. 755/2020-21 [Annexure-D] which is issued after the Best Judgment Assessment order dated 30.6.2020 [Annexure-C] under Section 9(2) of the Central Sales Tax Act, 1956 (For short 'the Act'). 2. The learned Counsel for th....

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....ema Kumar, learned Additional Government Advocate submits that if the appeal is not filed within the first thirty days, it would always be open to the petitioner to file necessary appeal within the further period, and make pre-deposit in term of the provisions of the Act and seek necessary relief before the appellate authority. The provisions of the Act do not preclude initiation of action for ref....