2026 (6) TMI 162

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rakash Sharma. For the Respondent : A.S.G.I., Anindya Shastri, Anuj Singh. ORDER 1. Memo of appearance filed today by Shri Paavan Awasthi, on behalf of respondent no. 1 is taken on record. 2. Heard Shri Amit Prakash Sharma, learned counsel for the petitioner, Shri Paavan Awasthi, learned counsel for the respondent no. 1 and Shri Anindya Shastri, learned counsel for the respondents no. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing the said investigation that the statement of the petitioner under Section 70 of the CGST Act is also recorded where he accepted that both the firms are operated by the petitioner. On the basis of the intelligence report the assessment proceedings were carried out under Section 74 of the CGST Act 2017 where notices were sent to the petitioner by means of registered speed post. The petitioner di....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....petitioner was the basis of the penalty imposed upon him though it is the stand of the petitioner that he never received the show cause notice which fact is opposed by learned counsel for the respondent but in any view of the matter we find that the petitioner has an effective remedy of filing of appeal under Section 107 of the CGST Act, 2017. 8. In case the petitioner files an appeal against t....