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2024 (5) TMI 263 - MADRAS HIGH COURTTime limitation for filing appeal - recovery of short paid duty alongwith interest and penalty - HELD THAT:- There is no dispute that the subject matter of the show cause notice dated 30.06.2023, which has culminated in the order of the first respondent dated 14.02.2024, was the subject matter, in respect of which the petitioner wanted a clarification by filing an application before the second respondent on 05.06.2023, which has now culminated in the order passed by the second respondent dated 26.02.2024. Therefore, the challenge to the order passed by the second respondent on 26.02.2024 cannot be countenanced. The petitioner is directed to file an appeal before the Appellate Commissioner as mentioned above within the period of limitation under Section 107(2) of the GST Act, 2017 - the writ petition is dismissed.
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