2023 (3) TMI 1469

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... G. Shivadass, Sr. Advocate Mr. M.T. Srinivasa Rao, Advocate For Respondent(s) : Mr. P. Datta, Advocate ORDER 1. Heard Mr. G. Shivadass, learned senior counsel assisted by Mr. M.T. Srinivasa Rao, learned counsel for the petitioner. 2. The disputes relate to the assessment years 2014-15 and 2015-16 for which two separate proceedings were initiated by the respondent-Joint Commissioner, C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....been threatened with recovery proceedings under Section 79 of the CGST Act, 2017. Learned senior counsel for the petitioner has inter alia taken a number of grounds to assail the impugned order. 5. However, it appears that the petitioner has approached this Court after expiry of the period of limitation even as per the extended period of limitation granted by the Apex Court in Suo Motu Writ Pet....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uctions submitted that if the petitioner is allowed liberty to withdraw the writ application and prefer an appeal before the learned CESTAT, the respondents would not take any coercive steps for a period of 2(two) weeks from today. 8. Learned counsel for the petitioner submits that they would be making the pre-deposit of the balance amount as mandated under Section 35(F) of the amended Excise A....