TaxTMI 
TaxTMI 
2023 (1) TMI 501
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....VIND SINGH CHANDEL, JUDGE For the Appellant : Mr. Bhishma Ahluwalia, Advocate For the Respondent : Ms. Astha Shukla, Government Advocate Order on Board Per Arup Kumar Goswami, Chief Justice Heard Mr. Bhishma Ahluwalia, learned counsel for the appellant. Also heard Ms. Astha Shukla, learned Government Advocate, appearing for the respondent. 2. This appeal is preferred against an order dated ....
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....etitioner under Section 73(9) of CGST/ SGST Act and made demand of the amount mentioned therein. Section 107 of the GST Act, 2017 provides for appeal to appellate authority against the order of adjudicating authority. The order impugned is passed by adjudicating authority, hence, the order is to be assailed before the appellate authority under Section 107 of GST Act, 2017. Petitioner is having sta....
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....gislation. 6. In the case at hand, respondent issued notice under Section 61 of GST Act, calling explanation upon the discrepancies found by the authority to which the petitioner did not reply, thereafter, show-cause notice under Section 73 of CGST/SGST along with the summary of show-cause notice dated 11.10.2021 was also issued." 4. Mr. Ahluwalia has submitted that the learned Single Judge did....
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....was granted to the appellant and the same was in view of the fact that by letter dated 20.10.2021, though the appellant had prayed for 30 days' time to file reply to the notice dated 11.10.2021, subsequently, he did not file any reply, but, on 30.10.2021, took a plea that he had not been served a detailed show-cause notice and that DRC-01 dated 11.10.2021 is merely a summary of demand as per Rule ....