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TMI Blog2020 (12) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... DER:- PER HON'BLE SRI JUSTICE C.PRAVEEN KUMAR This Writ Petition came to be filed under Article 226 of the Constitution of India seeking the following relief:- "..........to issue an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS declaring that the impugned Order of Assessment cum Penalty cum Interest passed by the First Respondent vide GSTN No.37AAEFF7537K1Z ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed even before the closing hours of 13.11.2019. In other words, his plea appears to be that on receipt of notice on 12.11.2020, immediately, he went to the office by 4:30 P.M. on 13.11.2020 but by then, the impugned order was passed. 3. However, in the counter filed, the same is strongly disputed. It is stated that the notice, dated 06.11.2019, was sent by e-mail to the petitioner on 07.11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner went to the office of respondent No.1 on 13.11.2019 in the afternoon but the officer was not present. He stayed there and met the officer before the closing hours, who informed that the impugned order has already been passed. Though the same is disputed, but even as per the counter, notice by way of e-mail was said to have been sent on 07.11.2020 at 12:59 P.M. giving less then a week's tim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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