9911796707
TMI Blog2023 (9) TMI 1358X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent - State. With consent of the learned advocates appearing for the respective parties, the matter is taken up for final hearing today. 2. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed as under: "(A) This Hon'ble Court may be pleased to declare that impugned summary reports dated 14.11.2018 & 21.02.2019 (Annexure-B) is bad-in-law and liable to be quashed in absence of supply of copy of the Order No. ZA2412180000952 dated 21.02.2019 & Order no. 71 dated 01.10.2018; (B). This Hon'ble Court may be pleased to issue a writ of Certiorari or Writ in the nature or any other appropriate Writ, calling upon for the records of the petitioner's case related to the impugned summary reports d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the affidavit i.e. the Assistant Commissioner, Unit-33, Kadi, states that the order 14.11.2018 was pertaining to mobile checking at Dastan Circle at S.P. Ring Road. On primary verification, it was found that the goods were not being transported with valid documents. The statement of the driver was recorded and an order for physical verification was issued since it was found that the goods were being transported without valid documents and show cause notice was issued on 1.10.2018. 6.1 Pursuant to the show cause notice, the tax payer, i.e. the petitioner paid the tax and penalty amount as proposed in cash ledger and tendered the payment receipt of the same. In light of the tax and penalty paid, the goods with conveyance were released on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertaining to the dealer M/s Veekay Vikram & Co LLP Even the system generated Performa of SCN, which gets generated automatically while issuance of such notice has not been found there with notice. XXX XXX XXX 9. Thus, an attempt to communicate abote the said notice has been made by this office by uploading the notice on GST portal and considering Section-169(1)(d) of the Act, the notice had been issued and served through proper method. But here in this case as stted herein above, once reference number of notice (DRC-01 under section-73) is generated, one system generated Performa of the same should generate automatically but here in this case no such system generated notice had got generated due to technical glitch of system. And the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
