2023 (1) TMI 501

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....USTICE AND HON'BLE SHRI ARVIND 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....

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.... the tax liabilities, interest and penalty upon the petitioner 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 S....

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....diction; or (iv) a challenge to the vires of the statute or delegated legislation. 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.....

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....how-cause notice. 5. Ms. Shukla, as usual, has fairly submitted that no personal hearing 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 s....