2026 (8) TMI 1377

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titioner Through: Ms. Kavita Jha, Sr. Adv. along with Mr. Shammi Kapoor and Mr. Sandeep Gupta, Advs. For the Respondents Through: Mr. Akash Verma, SSC with Ms. Aanchal Uppal, Adv. ORDER 1. The availability of alternative statutory remedy of Appeal against the Impugned Order dated 28.03.2026 is not in dispute. 2. However, learned senior counsel representing the Petitioner contends that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., first limb of sub- Section 10 of Section 74 of the CGST Act would be applicable, which prescribes a period of five (05) years from the due date for furnishing annual return for the relevant financial year. He submits that the relevant financial year is 2019-20 and the due date for furnishing the annual return was initially extended up to 28.02.2021 vide Notification No. 95/2020-Central Tax dated....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on of the aforesaid issue would require examination of the nature of the demand, the underlying proceedings and the factual foundation of the adjudication. In these circumstances, this Court is not inclined to examine the said issue in exercise of its writ jurisdiction. Accordingly, the Petitioner is relegated to the alternative statutory remedy of Appeal. 9. Needless to observe, if the Petitio....