9911796707
TMI Blog2023 (10) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... er : Mr.S.Ramamurthy for Mr.N.Murali For the Respondents : Mrs.K.Vasanthamala Government Advocate ORDER Mrs. K. Vasanthamala, learned Government Advocate takes notice on behalf of the respondents. 2. The petitioner has challenged the impugned order dated 19.04.2023 passed by the first respondent. By the impugned order, the first respondent has dismissed the appeal filed by the petitioner again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns, the appeal petition filed by you could not be entertained and therefore, returned." 3. The appeal was filed by the petitioner with a delay of 7 months and 11 days i.e., on 12.04.2023. The impugned order passed by the first respondent dismissing the appeal of the petitioner cannot be faulted. As an officer acting under the provisions of the GST, the first respondent has to strictly apply the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ST) Thirumullaivoyal), titled as an order for dropping the proceedings under Section 73/74, which stated that for the period from April 2018 to March 2019, since DRC-07 summary of order had already been issued dated 02.04.2022 (a copy of which was enclosed), the proceedings before the second respondent were dropped (Velacherry Assessment Circle). The enclosed DRC-07 issued by the third respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied with the reasons stated in the affidavit, Court is inclined to dispose the writ petition by directing the first respondent to dispose of the petitioner's appeal on merits and in accordance with law without reference to the limitation, subject to the petitioner depositing another 10% of the disputed tax within a period of 30 days from the dated of receipt of a copy of this order. Subject t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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