2023 (6) TMI 630

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.... Mr. K.K. Maity, Ms. Ekta Sinha ... For the CGST Authority. Mr. Siddhartha Lahiri ... For the UOI. ORDER Affidavit-of-service filed in court be kept with the record. Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned show-cause-cum-demand notice dated 23rd December, 2020, under Section 73 of the Finance Act, 1994 read with ....

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....apses on the part of the petitioner also in challenging the impugned showcause- notice after the expiry of 2 years and 4 months. If according to the petitioner the impugned showcause- notice was without jurisdiction or bad in law it could have challenged the same immediately instead of waiting for so long in approaching this writ court. Considering the conduct of the petitioner in approaching t....