2022 (10) TMI 177

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....Jyoti Chavan, AGP a/w Mr. Himanshu Takke, AGP for Respondent-State. Ms. Anagha Prashant Kand, State Tax Officer (C-812), (Girgaon-705), Nodal-II, Mumbai present. P.C. : 1. One of the primary grievance raised in the Petition, in which an order dated 10th March 2022 is impugned, is that when a notice under Section 73 of the Maharashtra Goods and Services Tax Act, 2017 is issued, minimum 15 ....

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....period of 30 days from issuance of the show-cause notice to make payment of such tax along with interest payable under Section 50. If he does not wish to make payment, then within the 30 day period he could file a reply to the show-cause notice. This statutory period cannot be arbitrarily reduced to 7 days by assessing officer. In our view, this is also understanding of the Department because in t....

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.... will not arise. Hence, Ms. Chavan has instructions to withdraw the impugned order dated 10th March 2022. Ordered accordingly. 5. We are constrained to note that such orders without application of mind are being passed contrary to the basic provisions of the Act and the Rules framed thereunder. These acts/omissions of Respondents' officers is adding to the already overburdened dockets of the Co....

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....rder is uploaded. The account details are as under :- Name of the Account : PM CARES Account Number : 60355358964 IFSC : MAHB0001160 Branch : UPSC - New Delhi 7. A copy of this order shall be forwarded to the CBIC and to the Chief Commissioner of State Tax, Maharashtra, so that they could at least hold some kind of training and/or orientation session/course, ....