2021 (4) TMI 1054

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....(9761) for the Petitioner(s) No. 1 for the Respondent(s) No. 1,2,3   ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. This petition is preferred under Article 226 of the Constitution of India challenging the authority of the summary order in FORM GST DRC-07 dated 18.02.2021 on the ground that the summary order is suffering from the vice of non-consideration of submissions....

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....with a specific direction to make the payment in 30 days. On 26.03.2021 detailed submissions have been made and request also was made not to initiate the recovery proceedings. He has approached this Court on the ground that the detailed order is not being made available and what has been issued is the physical summary order dated 18.02.2021. This non-supply of the order without any explanation or ....

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...., Your Lordships may be pleased (A) to stay the recovery proceedings which may be initiated by the respondent NO.2 as 30 days from the date of the summary order have already been elapsed; (B) To say the operation of proceedings initated by the respondent No.2. (d) to award Costs of and incidental to this application be paid by the Respondents". 3. We have heard Mr. Po....

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...., it is deemed appropriate and justifiable to relegate the Petitioner to the appellate authority prescribed under the statute without entering into the merits of the matter. All issues, which have been raised before the Court can be raised before the appellate Authority within the prescribed time of three months, raised in this petition, on seeking a reasoned order from the concerned authority. ....