2021 (10) TMI 32

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....uty Advocate General for the respondents/State on advance copy. The present petition has been filed under Article 226 of the Constitution of India challenging the impugned orders dated 03.12.2019 (Annexure P-4) and 16.03.2020 (Annexure P-6). By the order dated 03.12.2019 passed by the respondent No.4 the tax and penalty has been imposed on the petitioner under the Goods and Service Tax Act 2017 (....

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....nd therefore, the said order came to the knowledge of the petitioner after a long period of time. The petitioner was under the bona fide impression that the appeal is being diligently prosecuted and in fact, he had no knowledge regarding the fact that appeal has been turned down, as no communication was made by the local counsel who was pursuing the appellate proceedings. We have gone through the....