9911796707
TMI Blog2023 (9) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... Non-filing of Appeal before the Appellate Commissioner under Section 107 of the GST Act - failure to respond to the impugned order as well as notice - mis-match between the GSTR 1 and GSTR 3B - difference in ITC between GSTR 3B and GSTR 2A - HELD THAT:- The petitioner has not filed a Statutory Appeal before the Appellate Commissioner under Section 107 of the GST Act and in view of the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal and dispose the same on merits in its turn. The petitioner shall pre-deposit the amount that is required to be pre-deposited in terms of Section 107 of the GST Act, 2017 - Petition disposed off. - Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.N.Murali For the Respondent : Mrs.K.Vasanthamala Government Advocate ORDER Mrs.K.Vasanthamala, learned Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supreme Court in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited , 2020 SCC Online SC 440. The petitioner has now filed this writ petition on 21.08.2023 with a delay of 58 days. Although the Hon'ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited , 2020 SCC O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the new and few employees of the company to visit the notices and orders tab. In that process, the uploading of GST DRC 01 dated 19.12.2022 and subsequently the impugned order dated 23.02.2023 was not noticed in the GST portal by the new staff of the company. The company came to know there was a demand against them only when they manually received the recovery notice dated 24.07.2023. Immed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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