2024 (1) TMI 706

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....ner Mr. Alankrit Bhardwaj, Advocate for the respondent Nos.1 & 3. ORDER G.S. Sandhawalia, J. (Oral) Challenge in the present writ petition filed under Articles 226 & 227 of the Constitution of India is to the order (Annexure P-12) passed under Section 73(9) of the CGST Act, 2017 (for short 'the Act') read with Section 20 of the IGST Act, 2017. The order records that the tax-payer has not p....

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....elief was prayed. Apparently in spite of that the petitioner did not put in appearance before the concerned authority leading to the passing of the impugned order Annexure P-12 under Section 73(9). 3. In the paragraph No.18 of the writ petition, the petitioner has specifically averred that there is no efficacious remedy of appeal or revision but during the course of hearing counsel for the petiti....