TMI Blog2020 (9) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... ssuance of impugned demand notice dated 29.06.2020 (Annexure-P/2) - If that be so, we are not inclined to examine the statement made by the petitioner, factual in nature. The petitioner has equally efficacious remedy in law under the CGST Act. Petition disposed off. - Civil Writ Jurisdiction Case No. 7808 of 2020 - - - Dated:- 21-9-2020 - HONOURABLE THE CHIEF JUSTICE And HONOURABLE MR. JUST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... complied with Section 74 of the CGST Act and thereby not giving reasonable opportunity to the petitioner to show cause as to why he should not pay the amount specified in the notice. d. For issuing writ/writs, order/orders thereby staying the Demand Order (Summary of Order) dated 29.06.2020 issued in FORM GST DRC - 07 having order No.217 issued by Respondent No.3 till the pendency of the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... j. For holding that no proceedings can take place for the offence of suppression of turnover under the CGST Act before the Petitioner declared its annual turnover by filing its annual returns. k. For holding that the demand for tax, interest and penalty has been raised from the petitioner in violation of principles and natural justice. l. To pass any other order/orders which it may de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision. As such, we dispose of the present petition in the following terms: (a) copy of the order passed by the authorities, leading to the passing of the order of demand shall be supplied to the petitioner, through his counsel, by tomorrow; (b) as and when petitioner takes recourse to remedy under the law, the adjudicatory authority shall positively decide the matter expeditiously and pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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