9911796707
TMI Blog2024 (2) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... of finally with the consent of the learned counsels for the parties at this stage. 3. This writ petition has been filed under Article 226 of the Constitution of India for the following relief: "....to issue a writ or order or more in direction or Writ of Mandamus declaring the action of the respondents in not allowing the manual filing of FORM DRC-20 and initiating recovery proceedings vide notice dated 01.01.2024 even before the statutory limitation period of 90 days for appealing an order U/s. 107 of Section 107 of the Central Goods and Services Tax Act, 2017/Andhra Pradesh Goods and Services Tax Act, 2-17 as illegal, arbitrary and in violation of Articles 14 and 19(1) (g) of the Indian Constitution and consequently direct the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts, for which there is provision under Section 80 of the Act. The petitioner is ready to make written application under Section 80 of the Act before the concerned authority electronically, but the system is not accepting the same, for Sl. No. 2 (supra) only. He submits that electronically the petitioner will have to apply for the total amount including both the Sl. Nos. (1) & (2) (supra), where as the petitioner intends to challenge the Order to the extent of Sl. No. 1 (supra). The petitioner's application if filed manually would not be accepted by the Authority. 7. His further submission is that the impugned notice dated 01.01.2024 was issued within period of three months whereas under Section 78 of the Act the recovery proceedings can b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order, may be in Sl. No. 1 or/and Sl. No. 2. Consequently, the impugned notice could not be issued or even if it has been issued, it cannot be implemented within the statutory period to make the payment. 12. In view of the submissions advanced by the learned counsel for the petitioner, that the petitioner wants to file appeal with respect to the liability / the amount under Sl. No. 1, let the petitioner file appeal within the statutory period after complying with the legal provisions to that extent. 13. It is clarified that so far as the amount under Sl. No. 1 is concerned, if the appeal is not filed within the statutory period of three months, the respondents would be at liberty to proceeding further pursuant to the same impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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