2024 (9) TMI 1229

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....led by the petitioner under Article 226 of the Constitution of India by questioning the order dated 27.12.2023. 2. Mr. Parth S.A. Swaroop Pati, learned senior standing counsel, C.G.S.T had raised the preliminary objection regarding maintainability of the writ petition when the matter was taken up on 02.09.2024, on the ground of availability of the alternative remedy of appeal. 3. However, Mr. Deepak Kumar Sinha, learned counsel appearing on behalf of the petitioner has taken the ground that the show cause notice, where the tax is for the period from July 2017 to March, 2018, but while adjudicating the issue tax period has been referred as 2017-18 and 2018-19. 4. The learned counsel for the petitioner on the aforesaid aspect had mad....

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....as further been submitted that for the purpose of filing appeal as per the statutory command, the requisite amount is to be deposited. Therefore, if the tax period will be considered for the period from the year 2017-18 & 2018-19, the same will be harshed on the litigant concern, reason being that the pre-requisite amount will have to be deposited. 5. It has further been submitted that there is separate proceeding for the tax period 2017-18 & 2018-19 and there is likelihood of the overlapping of the amount for the tax period from July, 2017 to March, 2018. 6. Mr. Pati, learned Sr. S.C., CGST, while responding to the same, has submitted by referring to the tabular chart as available in the page - 29 of the instant petition ....