9911796707
TMI Blog2024 (7) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... (By Sri. Harish A.S, Advocate) ORDER In this petition, the petitioner is aggrieved by the impugned Notice at Annexure-A dated 23.01.2024 and impugned Endorsement at Annexure-B dated 09.02.2024 issued by the respondent. 2. Heard the learned counsel for the petitioner and the learned counsel for the respondent and perused the material on record. 3. A perusal of the material on record will indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it for the purpose of appeal and necessary directions may be issued to the Appellate Authority to dispose of the appeal in accordance with law. 4. Per contra, Sri. Harisha A.S., the learned AGA for the respondent would oppose the said contention and submit that there is no merit in the petition and that the same is liable to be dismissed. 5. As rightly contended by the learned counsel for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of three (4) months from the date of the order to prefer an appeal is permissible only under Section 78 of the KGST Act and that too for the reasons to be recorded in writing by the proper Officer as to why said period of three (3) months is to be dispensed with and by assigning reasons that the respondent would not be in a position to recover the said amount from the petitioner. 7. In the in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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