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TMI Blog2023 (12) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... andni Tanna i/b. India Law Alliance. For the Respondent No. 2 : Mr. Himanshu Takke, AGP. ORAL JUDGMENT (PER G.S. KULKARNI, J.) 1. This petition under Article 226 of the Constitution of India is filed assailing the order dated 26 July, 2023 passed by the State Tax Officer, Nodal Division-12, Mumbai whereby the petitioner has been directed to pay tax along with interest and penalty in the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mulative Demand within a period of 90 days, as per Section 78 CGST/MGST Act, from the date of service of this order failing which recovery proceedings shall be initiated against your company/firm/business concern. Place : Mumbai Date : 26.07.2023 State Tax Officer Sakinaka_710 Nodal Division-12, Mumbai" 2. On behalf of the petitioner, it is contended that the impugned order is bad a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, nonetheless the State Tax officer has passed the impugned order. 3. The learned counsel for the petitioner submits that the petitioner has valid grounds to be pursued including on the jurisdiction of the State Tax Officer to not levy demand under the provisions of the IGST Act. It is thus urged that the impugned order being in violation of the principles of natural justice, needs to be quashed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... because the petitioner did not appear on 7 July, 2023, in the absence of a valid reason, it should not have been presumed by the State Tax Officer that the petitioner is not interested for hearing. We also find that no written notice in that regard was issued adjourning the proceedings. We have also perused the impugned order. It also does not consider the case of the petitioner even in the reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter, the State Tax Officer shall fix the appropriate date of hearing and to that effect take an acknowledgment from the petitioner that the petitioner would undertake to appear before the State Tax Officer on such date. The State Tax Officer accordingly shall pass an appropriate order in accordance with law after following due procedure. (iii) Needless to observe that if despite such notice/und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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