2024 (9) TMI 492 - HC - GST

Appeal barred by time limitation - notices that preceded the impugned orders went unnoticed and also the impugned orders that was passed on 20.04.2023, 19.08.2023 and 19.07.2023 for the respective assessment years also went unnoticed - HELD THAT - The impugned orders are quashed and the matter is remitted back to the respondent to pass fresh order. The impugned orders, which stand quashed, shall be treated as addendum to the notices issued prior to the impugned order. Petition disposed off.

Summary

The High Court of Madras disposed of the Writ Petitions after the petitioner agreed to deposit 10% of the disputed tax for re-hearing. The impugned orders were quashed, and the matter was remitted back to the respondent for fresh orders to be passed. The petitioner must file a reply within 30 days, and the respondent must pass fresh orders within three months, with the petitioner being heard before the orders are passed. No costs were awarded, and connected miscellaneous petitions were closed.