TMI Blog2024 (10) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard Mr. Jasmeet Singh along with Mr. Vipul Dube for the petitioner and Mr. Amit Mahajan for respondent nos. 2 and 3. Mr. Abrar Ahmad has filed memo of appearance on behalf of respondent no. 1, Union of India. With the consent of parties, the present petition is being decided finally at the admission stage, without calling any pleadings. The present writ petition has been filed inter alia for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nic cash ledger in order to intimate the authorities of the discharge of its tax liability for the month of July, 2017, however being not satisfied, the order dated 4.4.2022 was passed and subsequently on 11.3.2022 as well as on 12.4.2022 a notice under Section 79 of the CGST Act was issued by which recovery of demand of interest was made. He submits that feeling aggrieved to the said order, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could be passed, he could not reply the same. Once the Division Bench of this Court has directed the petitioner to avail of alternative remedy as provided under Section 107 of the Act, the impugned order cannot be sustained in the eyes of law and therefore, the matter requires reconsideration by the appellate authority. In view of above, the writ petition is partly allowed. The impugned order da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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