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Petitioner is aggrieved by the mode of action taken for recovery of the demand in question by debiting through petitioner’s electronic credit ledger and cash ledger in contravention of Section 78 of the aforesaid Act within 24 hours from such impugned order of the appellate authority without providing any opportunity of hearing or any notice to the petitioner and without allowing the petitioner either to file the appeal within statutory period or granting time of three months from the date of service of such impugned order.

Section 78 of the CGST Act, 2017 – Recovery of Tax -–- The petitioner challenged the impugned Appeal order dated 7th February, 2023, whereby rejecting the appeal, hold that appellant had made short payment of tax with the suppression of outward supply of taxable goods. The Petitioner further challenged the mode of action taken for recovery of the demand by debiting through petitioner’s electronic credit ledger and cash ledger in contravention of Section 78, within 24 hours, without providing any opportunity of hearing or any notice to the petitioner and without allowing the petitioner either to file the appeal within statutory period or granting time of three months. The court observed that the recourse has been taken under Provision of Section 78 of the Act for the reason namely that petitioner does not exist in its place of registration and secondly that there is a mismatch of transaction. There is neither any whispering about such allegation in the SCN nor there is any finding in this regard. There is no further statutory appellate forum of Tribunal available at present for redressal of the petitioner’s grievance.

Held that:- The Hon’ble High Court directed the respondents to file affidavit-in-opposition within four weeks and listed this matter for final hearing in the monthly list of June, 2023. In the meantime respondent authority is directed to refund the amount which has been collected from the petitioner in excess of 20% of the disputed tax, within a period of seven days, on condition that petitioner will execute a bond in favour of the respondent authority concerned for the balance 80% of the disputed tax to be refunded without prejudice to the rights of both the parties in this writ proceeding.

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