2023 (8) TMI 302

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..... 122, 21126, 21134 & 21163 of 2023 And W. M. P. Nos. 20511, 20512, 20515, 20516, 20518, 20519, 20523, 20525, 20526, 20563, 20564 & 20565 of 2023 - -
GST
Honourable Mr. Justice C. Saravanan For the Petitioner (in all W.Ps) : Mr.R.Prabhakaran For the Respondents (in all W.Ps) : Mr.V.Prashanth Kiran Government Advocate ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice on b .....

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..... eived a summary of the demand confirmed for the Assessment order dated 20.03.2023 under Section 74 of the GST Act, 2017. Till date, the petitioner has not challenged the respective Assessment orders dated 20.03.2023. The limitation for filing an appeal before the Appellate Commissioner under Section 107 of the GST Act, 2017, will expire by tomorrow i.e, on 19.07.2023. 6. The petitioner has now fi .....

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..... etitioner had filed these writ petitions before expiry of the extended period of limitation for filing an appeal against the Assessment order dated 20.03.2023, the petitioner is given a liberty to file a statutory appeal within a period of 15 days from the date of receipt of a copy of this order, subject to compliance of other requirement of the provisions of the GST Act, 2017. 9. These writ peti .....

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