TMI Blog2022 (10) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 30.03.2022 is an appealable order under Section 85 of the Finance Act, 1994. That being the position, we relegate the petitioner to the forum of appeal clarifying that we have not expressed any opinion on merit. All contentions are kept open. Petition dismissed. - W.P.No.37868 of 2022 - - - Dated:- 10-10-2022 - HON BLE THE CHIEF JUSTICE UJJAL BHUYAN AND HON BLE SRI JUSTICE C.V. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of the proviso to Section 73(2) of the Finance Act, 1994 read with Section 174 of the Central Goods and Services Tax Act, 2017 (briefly the CGST Act hereinafter). 3. By the aforesaid order, interest and penalty have also been levied. 4. Learned counsel for the petitioner has referred to paragraph 10 of the impugned order dated 30.03.2022 and submits that petitioner did not receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the COVID-19 situation, petitioner could not respond to the same. 7. We are afraid, such contention of the petitioner can be accepted to drive home the point that there was violation of the principles of natural justice so as to enable this Court to invoke its jurisdiction under Article 226 of the Constitution of India. 8. As it is, the order-in-original dated 30.03.2022 is an appealable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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