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TMI Blog2023 (10) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... oner in the present writ petition and limited direction sought for by him, this Court grants liberty to the petitioner to file appeal against the impugned order within a period of 30 days from the date of receipt of a copy of this order. On such appeal being filed, the concerned Appellate Authority shall entertain the same without insisting upon the limitation aspect. It is open to the petitioner to raise all the issues that were raised before this Court including the refund of bank deposit, before the Appellate Authority, who shall decide the same in accordance with law and on merits. This Writ Petition is dismissed. - Hon'ble Mr. Justice Krishnan Ramasamy For the Petitioner : Mr.G.Derrick Sam For the R1 : Mr.V.Prashan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estriction on the fundamental right under Article 19(1) (g). 4. He would also submit that the petitioner has complied with the provisions of Section 16(2) of the GST Act 2017, before availing the ITC. The dual condition contemplated in Section 16(2) of the GST Act, 2017 is that the assessee should be in possession of a tax invoice issued by the supplier and should have received the goods or service or both. In the present case, the petitioner is a dealer in aluminum scrap and has received the goods in his premises and has all evidences to prove the receipt of the goods in his premises. The petitioner is also in possession of the invoices and the same were duly referred while filing the returns. The petitioner has paid the value of the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner, without adverting to the contention raised by the petitioner in the present writ petition and limited direction sought for by him, this Court grants liberty to the petitioner to file appeal against the impugned order within a period of 30 days from the date of receipt of a copy of this order. On such appeal being filed, the concerned Appellate Authority shall entertain the same without insisting upon the limitation aspect. It is open to the petitioner to raise all the issues that were raised before this Court including the refund of bank deposit, before the Appellate Authority, who shall decide the same in accordance with law and on merits. 9. With the above directions, this Writ Petition is dismissed. No costs. Consequently, conn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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