TaxTMI 
TaxTMI 
2024 (5) TMI 1440
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....on'ble Court may kindly be pleased to call for the entire records pertaining to the case from the petitioner. 10.2. That, this Hon'ble Court may kindly be pleased to quash the order dated 30/06/2021 bearing no. 11/2021 passed by the Respondent No.3 under Section 73 (1) of the GST Act for the tax period 2018-19 (Annexure P/1). 10.3. That, this Hon'ble Court may kindly be pleased to quash the notice dated 08/07/2021 bearing No.ZD220721000389R issued by the Respondent No.3 in Form GST DRC-07 for the tax period 2018-19 (Annexure P/2); 10.4. That, this Hon'ble Court may kindly be pleased to quash the garnishee notice bearing reference no./GSTR3B-2A/2018-19/RAI2 3/2024/504 dated 08/02/2024 issued by the ....
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....e to the petitioner, all the grounds which are being agitated before this Court can be raised before the appellate authority. He further submits that the factum of nonservice of notice is a factual dispute which cannot be gone into by this Court in the writ jurisdiction. 4. Heard the learned counsel for the parties and perused the record. 5. Admittedly, the impugned order is issued under Section 73(1) of the GST Act and none of the parties are able to make any dispute that the such order is appealable under Section 107 of the GST Act. Section 107 of the Central Goods and Services Act, 2017 (CGST Act) is quoted herein below:- "(1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Servic....
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....e is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month. (5) Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed. (6) No appeal shall be filed under sub-section (1), unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order, in relation to which the appeal has ....
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.... proposed order: Provided further that where the Appellate Authority is of the opinion that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 73 or section 74. (12) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision. (13) The Appellate Authority shall, where it is possible to do ....
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....le to the aggrieved person and that this rule applies with greater rigour in matters involving recovery of taxes, cess, fees, other types of public money and the dues of banks and other financial institutions. In our view, while dealing with the petitions involving challenge to the action taken for recovery of the public dues, etc., the High Court must keep in mind that the legislations enacted by Parliament and State Legislatures for recovery of such dues are code unto themselves inasmuch as they not only contain comprehensive procedure for recovery of the dues but also envisage constitution of quasi judicial bodies for redressal of the grievance of any aggrieved person. Therefore, in all such cases, High Court must insist that before avai....