TMI Blog2023 (8) TMI 1213X X X X Extracts X X X X X X X X Extracts X X X X ..... cess of law of affording reasonable opportunity and proper scrutiny of record were not made - non-availing of alternative remedy of appeal u/S 107 of GST Act - HELD THAT:- It is noticeable from the petition as well as the amended petition that para 3 which concerns details of remedies exhausted declares that petitioner has availed all the statutory other remedies available in law. Whereas the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re P/2). Annexure P/1 is an order issued u/s 74 of MPSGST/CGST Act, 2017, raising a demand of Rs. 1,01,11,999/- towards excess Input Tax Credit Availed and Rs. 33,12,811/- towards interest on the said amount and Rs. 1,01,11,999/- towards penalty totalling an amount of Rs. 2,35,36,809/-. Whereas Annexure P/2 is an order attaching the bank account of the petitioner to secure the demand. 2 . The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich gives an impression that this petition has been filed to avoid obstacle of expired period of limitation. 5 . Though several grounds have been raised regarding denial of reasonable opportunity but this Court declines to go into the same and dismisses this petition on account of petitioner s furnishing incorrect information in para 3 of the petition. 7 . Petition stands dismissed . No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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