2024 (7) TMI 526

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....itioner in all W.Ps. : Mr. P. Thangaraju For the Respondent in all W.Ps. : Mr. R. Sureshkumar Additional Government Pleader COMMON ORDER By this common order, all these 3 Writ Petitions are being disposed of. 2. In these Writ Petitions, the petitioner has challenged the following impugned recovery Notices dated 24.07.2023 issued by the respondent:- Sl. No W.P.(MD) No. Ref. No.....

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....dismissed vide the following orders:- Sl. No W.P.(MD) No. Reference No. of the Order-in-Appeal Date of the Order-in-Appeal Assessment Year 1 19506/2023 AP/GST/149/2022 05.07.2023 2017-2018 2 19507/2023 AP/GST/148/2022 05.07.2023 2019-2020 3 19508/2023 AP/GST/150/2022 05.07.2023 2018-2019 5. Consequently, the impugned recovery Notices w....

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....titioner would place reliance on the decision of the Bombay High Court in Rochem India Pvt. Ltd. Vs. The Union of India and others, [2023] 111 GSTR 218 (Bom.) : 2023 [73] G.S.T.L. 528, wherein, the Court has held as under:- "10. The Chairman of the Board, in the affidavit, has indicated that no hardship would be caused to the taxpayers because of the non-constitution of the Tribunal. Read....

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....stituted under Section 109 of the Act. This would guide the aggrieved parties as to the future course of conduct and reduce needless litigation in the form of filing writ petitions such as the present ones. The Learned ASG states that this option would be considered. 12. Therefore, we dispose of the Petitions as follows. a) The period of filing the Appeal will stand extended as i....