2024 (9) TMI 166

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..... Respondents : Shri Abhijeet Shrivastava - Advocate ORDER PER: JUSTICE SUSHRUT ARVIND DHARMADHIKARI Heard on the question of admission. This petition has been filed challenging the Order-in-original dated 30.12.2022 passed by the respondent No.3 under Section 73(1) and 73(2) of the Finance Act, 1994, read with section 174 of the CGST Act, 2017, whereby recovery of demand of Rs. 73,26,509/- ari .....

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..... y under Section 35(F) of the Act by filing an appeal. In view of the aforesaid, this petition cannot be entertained and the same is hereby disposed of with the liberty to approach the Appellate Authority in accordance with law. So far as delay in filing the appeal is concerned, the same shall be decided in accordance with law by the Appellate Authority itself. With the aforesaid direction, this .....

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