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High Court of Punjab and HaryanaCWP/21823/2024disposed of

M/S Ans E Construct Engineers And Developers International Pvt Ltd v. The Deputy Commissioner Central Goods And Services Tax Division Iii

2024-09-02Mr. Justice Sanjeev Prakash Sharma,Mr. Justice Sanjay Vashisth2 pages

CWP-21823-2024 - 1 -

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH CWP-21823-2024 Decided on : 02.09.2024 M/s ANS E Construct Engineers and Developers International Pvt. Ltd.

. . . Petitioner(s)

Versus

Deputy Commissioner, Central Goods and Service Tax Division-III and others . . . Respondent(s)

CORAM:

HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJAY VASHISTH PRESENT: Ms. Peehu Singh Hooda, Advocate and Mr. Jagtej Singh Kang, Advocate for the petitioner(s).

**** SANJEEV PRAKASH SHARMA , J. (Oral) 1.

By way of present writ petition, petitioner has assailed the order dated 19.01.2024, passed by respondent No.1, under Section 73(1) of the Finance Act, 1994 (in short, 'the Act of 1994'), for the Financial Year 2016-17. Besides, petitioner has assailed the notice dated 19.10.2021, issued under Section 73(1) of the Act.

2.

Learned counsel for the petitioner submits that neither the order dated 19.01.2024 nor the notice dated 19.10.2021 was conveyed. 3.

We find that the impugned order and notice can be challenged by the petitioner by preferring an appeal under the provision of the Act of 1994. However, it appears that the period of preferring appeal has already expired.

4.

Be that as it may, taking into consideration that there are factual aspects, which required to be examined, we direct the petitioner to prefer an appeal and if such an appeal is preferred within a period of three weeks from JAWALA RAM 2024.09.03 16:38 I attest to the accuracy and authenticity of this document

CWP-21823-2024 - 2 - today, same shall be heard on merits without adverting to the question of limitation. The grounds, which the petitioner wants to take up in appeal, may also be taken.

(SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE September 02, 2024 J.Ram Whether speaking/reasoned:

Yes/No Whether Reportable:

Yes/No JAWALA RAM 2024.09.03 16:38 I attest to the accuracy and authenticity of this document