2022 (5) TMI 454

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....OURT - HC<br>Dated:- 28-4-2022<br>Writ Petition No. 500 of 2021 - -<br>GST<br>Hon'ble Shri Justice Sheel Nagu And Hon'ble Shri Justice Maninder S. Bhatti For the Petitioner : Shri Bharat Raichandani, Advocate For the Respondents : Shri Himanshu Shrivastava, Advocate ORDER The petitioner seeks to assail the order dated 22.11.2019 passed by respondent No.5 contained in Annexure P/1 to the writ p....

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....ted 23.08.2019 was rejected vide impugned order dated 22.11.2019 (Annexure P/1). 3. This Court after hearing the counsel for parties on 21.03.2022 directed the learned counsel for revenue to file an affidavit of gazetted officer to the effect as to whether the deficiency memo was served upon the petitioner or not. Pursuant to which, the respondents filed a covering memo dated 26.04.2022 along wit....

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....ed to be informed to the present petitioner as per Rule 90 (2) of Central Goods and Services Tax Rules, 2017. He further submits that firstly the deficiency were not pointed out within the statutory period of 15 days which finds mention in Rule 90 (2) of Central Goods and Services Tax Act, 2017 and secondly the deficiency memo itself was not communicated to the present petitioner. 5. During the c....