2023 (2) TMI 1153

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..... ondent :- C.S.C., Counsel. ORDER 1. Heard Sri Aloke Kumar, learned counsel for the petitioner-assessee and Sri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the order dated 14.09.2021 passed by the Assistant Commissioner, Commercial Tax, Sector-2, Fatehpur under Section 74 of the CGST/SGST Act, 2017 and the consequential recovery order dated 11.01.2022. 3. Sub .....

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..... Accordingly, the present writ petition is disposed of with a direction, in case the assessee files a statutory appeal within a period of three weeks from today, that appeal may be entertained on merits, without raising any objection as to limitation. 5. This direction has been issued in the peculiar facts of the present case. It is made clear that we have observed nothing on merits and the Appell .....

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