TMI Blog2023 (9) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... availability of alternative, efficacious, statutory remedy of appeal - Condonation of delay of two years in filing the appeal - HELD THAT:- Upon hearing learned counsel for the parties and bearing in mind the concept of justice, equity and good conscience besides bona fides of the petitioner, the delay caused due to pendency of the writ petition should not come in the way of the petitioner in agi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing exception to the impugned order dated 08.12.2020 passed by the Assessing Officer in exercise of powers contained under Section 74 of GST Act. 2. Petitioner, while criticizing the impugned order, has made following submissions: (A) That though show-cause notice running in two pages was sent to the assessee on portal with an endorsement of attachments; however, no attachment was supplied t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orum as contemplated under Section 107 of GST Act. That has not been done. 3. We have no reason to doubt that the pleas available to the petitioner on facts and in law including the alleged procedural irregularities, if were raised before the appellate forum, the same would not have been addressed. 4. Be that as it may. 5. After arguing for a while, learned counsel for the petitioner seek ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. Choice of wrong forum is no excuse. 7. Upon hearing learned counsel for the parties and bearing in mind the concept of justice, equity and good conscience besides bona fides of the petitioner, we are of the view that the delay caused due to pendency of the writ petition should not come in the way of the petitioner in agitating the order of assessment before the appellate forum. 8. Consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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