TMI Blog2021 (11) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... of the recovery order No.34 of 2021 and 35 of 2021. It is not disputed by learned counsel for the respondents that no specific reasons have been assigned for issuing notice under Section 79 (1) (c) of the Act of 2017 for initiating proceedings under Section 78 of the Act before lapse of three months period. Considering the entirety of the facts and circumstances of the case, submission made by learned senior counsel for the petitioner that no order was served upon the petitioner as required under Section 78 of the act of 2017, as an interim measure, it is directed that effect and operation of order /notice dated 01.10.2021(Annexure P-10) shall remain stayed till the next date of hearing subject to petitioner depositing 50% of the total p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of actual tax liability. It is further submitted that once the provision of Section 78 of the Act of 2017 prescribes for the service of order of assessment then it is the duty casted upon the Proper Officer to serve the order of assessment of the tax upon the petitioner but no such order has been served. Under Section 78 of the Act of 2017,the period for initiation of recovery proceedings is specified as to after three months from the service of the order of assessment. The action of the respondents is arbitrary inasmuch as when in two of the recovery notices, the date of order is mentioned as 18.8.2021 but proceedings have been initiated and order under Section 79 of the Act of 2017 has been issued on 1.10.2021 within less than three mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o of the other notices, it is mentioned as the order No.32 of 2021 dated 12.2.2021 and Order No.33 of 2021 dated 12.2.2021. From the aforementioned recovery order/notice dated 12.2.2021,submission of learned counsel for the petitioner is not correct that the three months time has not been provided to the petitioner to make payment of tax and recovery proceedings has been initiated before the prescribed time limitation. He submits that short time may be granted to him to submit detailed reply to writ petition as well as application for grant of interim relief. At this stage, learned counsel for the petitioner, on instructions, submits that at no point of time, the recovery order as appearing in Annexure P-9 was ever served upon the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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