2021 (9) TMI 904

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....makant Mishra, counsel ORDER Heard on I.A.No.1 for grant of ad-interim relief. Learned counsel for the petitioner would submit that the recovery notice under DRC 07 was issued on 13.08.2021 (Annexure P-12). He would submit that before the demand of like nature is made, it is to be preceded by scrutiny and the explanation is required to be sought for under section 61 of the Chhattisgharh Goods a....

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....ever supplied within time and it was communicated much after initial recovery order with back date as it would be evident from the document filed along-with envelop which shows that it was sent by the respondents on 25.8.2021. Therefore, actually there was non-compliance of section 73(1) of the Act and Rules 118 & 142 of the GST Rules, 2017. Learned State Counsel prays for time to seek instructio....