2025 (2) TMI 507

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..... for the state ORDER Report filed by the respondent authorities is kept with the record. Learned Counsel appearing for the petitioner submits that the petitioner was served with an order for the period 2017-2018 on 30th of March, 2023 against which an appeal was preferred by the petitioner and the appellate authority rejected the appeal on the ground of limitation. In the meantime, a sec....

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.... 29.03.2023. 6. That a demand was created in the portal in form GST DRC-07 vide reference no.AD 190323026969Y Date: 30.03.2023 (See Rule 142(5)) with an advice to pay tax of Rs.3,59,074.26/-, interest of Rs.573,379/-, and penalty of Rs.35,548/-. Total payable amount stands at Rs.9,68,001.26/-. 7. That a separate demand in form GST DRC- 07 was also created in the portal with refer....

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....erned adjudication order dated 30th of March, 2023. On perusal of the order of the appellate authority dated 27.09.2024 it is seen that the appellate authority has failed to exercise jurisdiction vested in it and thereby ignoring the observations made by the Hon'ble Division Bench of this Court in the case of S. K. Chakraborty & Sons v. Union of India & Ors., reported in 2023 SCC Online Cal 475....