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2020 (10) TMI 105 - HC - GSTValidity of SCN - Appealable order or not - Annexure- ‘AG’ and Annexure-‘AH’ to the writ petition - period from July-2017 to April-2018 - HELD THAT:- Insofar as Annexure-‘AG’ dated 06.03.2020 is concerned, the petitioner to file appeal as provided under Section 112 of the CGST Act. The clarification circular produced along with memo dated 10.09.2020 provides for filing of appeal within three months from the date of constitution of the Tribunal or the date on which the President enters office. As on this date, the Tribunal has not been constituted. Thus, the petitioner is directed to file an appeal against the impugned order bearing No.GST A.No.19-24/2019-20 A-II ADC No.39-44/ADC/AII/GST/2020 dated 06.03.2020, Annexure-‘AG’ within three months from the date of constitution of the Tribunal or within three months from the date of President enters office. Annexure-‘AH’ dated 04.06.2020 is a show cause notice. The petitioner to reply to the said show cause notice bringing to their notice discrepancy therein as noted above. The said reply shall be filed within two weeks. Thereafter, the Adjudicating Authority shall consider the objection filed if any, adjudicate the issue in question and pass orders in accordance with law. No precipitative action shall be taken by the respondents in pursuance to Annexure-‘AH’ dated 04.06.2020 till Adjudicating Authority passes an order. Petition disposed off.
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