TMI Blog2020 (9) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... propose to go into the merits of the submissions, at this stage, since an alternative and efficacious remedy is available to the petitioner under Section 107 of the G.S.T. Act. The writ petition is dismissed on the ground of alternative remedy. - Writ Tax No. - 414 of 2020 - - - Dated:- 2-9-2020 - Mrs. Sunita Agarwal And Ajay Bhanot JJ. For the Petitioner : Aloke Kumar For the Respondent : C.S.C. ORDER The petitioner herein is aggrieved by the order dated 03.07.2020 passed by the Assistant Commissioner, Mobile Squad, Mughal Sarai, Chandauli. The order demands the tax liability of the petitioner and also imposes a penalty. The submission of learned counsel for the petitioner is that the order is beyond jurisdicti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereinunder for ease of reference:- 107. (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. (2) The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or the Commissioner of Union territory tax, call for and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Union Territory Goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per cent. of the remaining amount of tax in dispute arising from the said order, [subject to a maximum of twenty of twenty-five crore rupees,] in relation to which the appeal has been filed. (7) Where the appellant has paid the amount under subsection (6), the recovery proceedings for the balance amount shall be deemed to be stayed. (8) The Appellate Authority shall give an opportunity to the appellant of being heard. (9) The Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for determination, the decision thereon and the reasons for such decision. (13) The Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed: Provided that where the issuance of order is stayed by an order of a court or Tribunal, the period of such stay shall be excluded in computing the period of one year. (14) On disposal of the appeal, the Appellate Authority shall communicate the order passed by it to the appellant, respondent and to the adjudicating authority. (15) A copy of the order passed by the Appellate Authority shall also be sent to the jurisdictional Commissioner or the authority designated by him in this behalf and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
