Recovery of Tax — The petitioner contended that in absence of determination of tax under Section 73 of the Act of 2017, no recovery can be made against the petitioner, as no notice of demand was ever issued to the petitioner/company. Writ petition dismissed holding that since the liability has already been quantified by the petitioner itself, only attempts are being made for recovering revenue dues under Section 79 (1)(c) of the Act of 2017 and it was the petitioner itself, who did not receive the notice issued by the Department, and now, at this juncture cannot blame the Department. The petitioner cannot escape his liability of payment of GST under Act of 2017, especially when he has filed GSTR-1 and has quantified the tax payable by him while submitting the GSTR-1. — Kabeer Reality Private Limited Vs. The Union of India & Others [2019] 18 TAXLOK.COM 073 (MP)