JUDGMENT

The petitioner is a registered Contractor, who had undertaken contract work with the Government Departments. The challenge raised in this writ petition is against Ext.P1 revenue recovery notice and Ext.P4 order passed under Section 73 of the Central Goods and Service Tax Act. As far as Ext.P4 order is concerned, the same was passed as early as on 01.08.2024, and no challenge has been raised against the same by invoking the statutory remedies.

2. The reason stated by the petitioner is that the petitioner was not aware of the proceedings and that the said order was not served upon him.

3. The learned counsel for the petitioner raised various contentions with regard to the sustainability of the demand made, on its merits. However, it is to be noted that, despite the fact that, Ext.P4 order was passed, as early as on 01.08.2024, the petitioner did not invoke any of the statutory remedies available, in time.

4. Even though it is contended by the learned counsel for the petitioner that the order was not served upon the petitioner, it is discernible from the pleadings itself that the said order as well as the show cause notices were downloaded by the petitioner from the web portal