2026 (4) TMI 990

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....ent Through: Ms. Monika Kohli, Sr. AAG. ORDER 1. The petitioner has impugned letter dated 24.01.2023, order dated 04.04.2023 passed under Section 74 of the J&K GST Act and order dated 04.04.2023 regarding suppression of turnover. 2. It is stated that on 14.05.2025, the banker of the petitioner handed over the document dated 03.01.2024 and communication dated 09.11.2024, whereby the Jammu ....

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....tory appeal under Section 107 of the J&K GST Act, 2017 but the petitioner was given to understand that the limitation for filing statutory appeal against order under Section 74 is only three months and in case the appeal is filed by the petitioner, the same will be rejected on the ground of limitation. 4. The respondents have filed response stating therein that the order impugned cannot be assa....

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....tand of the respondents is that the orders impugned have been passed after affording due opportunity of hearing to the petitioner. 5. Learned counsel for the petitioner has submitted that the e-mail id as mentioned in Para 4 of the objections does not belong to the petitioner, as such, the orders impugned have been passed in violation of principle of natural justice. 6. Ms. Monika Kohli, lea....