2026 (4) TMI 1418

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....- Advocate with Shri Anuj Karnatak - Advocate For the Respondent/State : Shri Rajvardhan Dutt Padraha- Government Advocate ORDER PER: JUSTICE VIVEK RUSIA The petitioner has filed this present petition being aggrieved by order dated 30.11.2022 (Annexure P-1), passed by the Assistant Commissioner of State Tax, Vidisha Circle, Bhopal Division under section 74 of the Central Goods and Serv....

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....reafter, the respondent issued a notice under section 74 on 12.02.2021 (Annexure P-5). Vide DRC- 01 demanding tax of Rs. 46,23,586/- along with interest Rs. 12,02,400/- and penalty Rs. 11,55,896/-. Again, the petitioner did not submit any response to the said show-cause notice as the said notice was issued on the additional notice tab. The respondent no.3 passed an ex parte order dated 30.11.2022 ....

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....y when he tried to sell land by reaching the office of the Sub-Registrar, and he was stopped from executing the sale deed as the demand for GST is pending against him. 4. It cannot be believed that the petitioner did not know the notices issued to him under section 61, 74 and the final order passed by the respondent. All notices and orders were published in the GST portal. The petitioner has no....