Case Law Details
Anish Infracon India Pvt. Ltd. Vs Union of India (Gujarat High Court)
It is the grievance on the part of the petitioner that summary notice in the form of GST/DRC/07 dated 06.01.2021 culminated into the physical summary order of FORM GST DRC-07 dated 18.02.2021 demanding sum of Rs.81,72,530/- with a specific direction to make the payment in 30 days. On 26.03.2021 detailed submissions have been made and request also was made not to initiate the recovery proceedings. He has approached this Court on the ground that the detailed order is not being made available and what has been issued is the physical summary order dated 18.02.2021. This non-supply of the order without any explanation or reasons for raising huge demand is the ground of Appeal.
We have heard learned advocate for the petitioner. He has fairly pointed out the statutory provision of section 107 of CGVAT which provides for the appeal to the Appellate authority, if any person is aggrieved by the decision or order passed under CGST Act or the SGST Act or the UTGST Act by the adjudicating authority, within three months from the date on which the decision of the order is communicated to the person concerned.
He, in the very breath, though has added that absence of detailed order is the hampering ground for the petitioner to move such an appeal and on a query raised by this Court.
On hearing the learned Advocate for the petitioner, it is deemed appropriate and justifiable to relegate the Petitioner to the appellate authority prescribed under the statute without entering into the merits of the matter. All issues, which have been raised before the Court can be raised before the appellate Authority within the prescribed time of three months, raised in this petition, on seeking a reasoned order from the concerned authority.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
