9911796707
TMI Blog2023 (10) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... :- The petitioner appears to be a person engaged in Automobile spare parts. The learned counsel for the petitioner submits that the petitioner has filed a return on 17.02.2023. However, there are no records to substantiate the same. Be that as it may, Court is inclined to permit the petitioner to pursue the appellate remedy before the Appellate Commissioner under Section 107 of the TNGST Act, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner. The impugned order preceds a Show Cause Notice in GST REG-17 dated 09.02.2023. The notice states that the petitioner has failed to pay tax, interest and penalty to the Central and State Government for the period beyond three months from the date of which, such payment can be admitted. The petitioner has not filed the returns during the month of October, November and December 2022. Afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al before the Appellate Authority under Section 107 of the TNGST Act, 2017, which also the petitioner failed to exercise. Hence, the writ petition is liable to be dismissed. 5. The learned Special Government Pleader for the respondent has placed reliance on the decision of the Hon'ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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