2021 (11) TMI 754

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.... as provided under Section 73 (1) of the Act of 2017 nor the order of adjudication determining the GST liability upon the petitioner was served to petitioner. It is mandatory requirement under the Act of 2017 that for initiation of recovery proceedings of tax, there has to be notice under Section 73 (1) of the Act of 2017 and after adjudication, the tax liability is to be determined specifying the actual tax liability, interest thereupon and also penalty for non-payment of tax within the prescribed time limitation. Referring to provision of Section 78 of the Act of 2017, it is argued that the initiation of recovery can only be made after service of the orders passed by the Proper Officer of assessment of the tax liability including interest....

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....fficer has issued notice under Section 61 of the Act of 2017, thereafter, notice under Section 73 of the Act of 2017 as appearing in Annexure P-2 dated23.3.2021. When the tax assessed was not deposited, proceedings under Section 78 of the Act of 2017 was initiated and only thereafter the notice under Section 79 (1) (c) of the Act was issued. The liability to pay GST is not disputed by the petitioner as appearing from documents annexed along with writ petition i.e. reply to the notice issued by department. Hence the petitioner cannot raise the dispute of initiating proceedings of recovery of tax issued against him. He also pointed out that in Annexure P-9 (filed in WPT No.218 of 2021), details of order is mentioned as - Order No.34 of 2021, ....