TMI Blog2020 (12) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... n 107 of the Act - HELD THAT:- On perusal of Annexure-E, it is seen that the Appellate Authority, the third respondent, has not considered the specific assertions of the petitioner that the petitioner was not aware of the order dated 10.12.2018 until his banker informed him and immediately thereafter i.e., on 5.2.2019 the petitioner has deposited a part of the demand. If 05.02.2019 could be consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E) RESPONDENTS (By SRI. HEMA KUMAR, AGA) O R D E R The petitioner has filed this petition impugning the order dated 10.12.2018 in No.ACCT/LGSTO-066/ASMT/ 2018-19 - an assessment order under Sections 62, 50 and 73[9] of the Central Goods and Services Tax Act, 2017 [for short the Act ] - and the subsequent order dated 02.12.2019 in the petitioner s appeal in No.GST.AP.24/19- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice dated 30.01.2019 is issued, and the petitioner has bonafide paid a part of the demand on 5.2.2019. The petitioner even as of 5.2.2019, was not aware of the details of the assessment order dated 10.12.2018, (d) In the facts and circumstances of the case, the date of communication of the order could only be 28.05.2019 and if this date is taken for reckoning the limitation, the appeal be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion cannot be found fault with. 4. However, on perusal of Annexure-E, it is seen that the Appellate Authority, the third respondent, has not considered the specific assertions of the petitioner that the petitioner was not aware of the order dated 10.12.2018 until his banker informed him and immediately thereafter i.e., on 5.2.2019 the petitioner has deposited a part of the demand. If 05.02.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Commercial Taxes [Appeals]-6, Bengaluru, the third respondent, is set aside and the appeal restored to the board of the third respondent for reconsideration in the light of the observations made hereinabove with liberty to the petitioner to urge all grounds as it deems fit. [c] The petitioner shall appear before the Joint Commissioner of Commercial Taxes [Appeals]-6, Bengalur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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