2026 (4) TMI 1416

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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 11.04.2023 (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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....ent issue a notice under section 74 on 06.02.2021 (Annexure P-4). Vide DRC-01 demanding tax of Rs. 34,50,938/- along with interest Rs. 18,30,340/- and penalty Rs. 8,62,734/-. Again, the petitioner did not submit any response to the said show-cause notice as the said notice was issued on additional notice tab. The respondent no.3 passed an ex parte order dated 11.04.2023 (Annexure P-1) confirming t....

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....land by reaching office of Sub- Registrar and he was stopped to execute the sale deed as the demand of GST is pending against him. 4. It cannot be believed that the petitioner had no knowledge about the notice issued 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 not filed any document to show that t....