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TMI Blog2023 (4) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... - HC - Dated:- 13-3-2023 - WP ( C ) NO. 552 OF 2023 - - - GST - Maintainability of appeal - time limitation - time period for completion of proceedings is three years from the due date for furnishing the annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised, relates - HELD THAT:- As the appellant had sought for availing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . FOR THE PETITIONER : BY ADVS. YASH THOMAS MANNULLY SOMAN P. PAUL FOR THE RESPONDENT : BY SMT. M. M. JASIME , GP SRI. P. R. SREEJITH , SC JUDGMENT Mohammed Nias. C. P. J. The unsuccessful writ petitioner is the appellant before us, aggrieved by the dismissal of his writ petition filed challenging Ext.P4 order issued by the first respondent under Section 73 of the CGST/SG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 023. The said notification relates only to the issuance of the order, and unless the show cause notice was issued within the time specified in sub-section (2) of Section 73 read with the provisions of sub-section (10) of Section 73, the entire proceedings are without jurisdiction. 3. The learned single Judge, after consideration, did not accept the contention of the petitioner that the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling the alternate remedy and has, in fact, availed it, we are not inclined to admit this writ appeal and hear the contentions of the appellant on merits. Learned Counsel for the appellant raises an apprehension that since the writ petition was dismissed, he would be prejudiced in the appeal before the statutory authority as it will be taken that his contentions were rejected by this Court. We fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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