9911796707
TMI Blog2024 (6) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order, which preceded the impugned SCN, issued in the wrong name though with the correct GSTIN of the petitioner herein namely, Srinivasan Charitable and Educational Trust - HELD THAT:- The Court is of the view that a liberty can be given to the petitioner to file statutory appeal before the Appellate Commissioner within a period of 30 days from the date of receipt of a copy of this or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with the requirement for filing of counter. 2. In this Writ Petition, the petitioner has challenged the impugned order in Original No.05/2023-GST dated 29.08.2023 bearing File No.GEXCOM/ADJN/GST/1563/2022-CGST-DIV-2-TRY-COMMRTE-TRICHY. 3. By the impugned order, the respondent has confirmed the following amounts on the petitioner: I. I confirm the demand amount of Rs. 27,66,596/- (Rupees Twenty- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 73(9) of the CGST Act, 2017/Tamil Nadu GST Act, 2017 read with Section 122 of CGST Act, 2017/Tamil Nadu GST Act, 2017 for the contraventions mentioned in para (4) above. 4. The challenge to the impugned order is primarily on the ground that the impugned order was passed in the name of M/s.Dhanalakshmi Srinivasan Charitable and Educational Trust. It is submitted that the impugned order, which pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that in case the petitioner is given one opportunity to file an appeal, they will be able to went out its grievances against the impugned order. 7. It is submitted that the petitioner has a good case on merits before the Appellate Commissioner, however, the appeal, at this stage, will not be entertained as the GST portal will be locked for receiving any appeal against the impugned order. The le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a copy of this order, subject to the petitioner depositing mandatory 10% of the disputed tax within such period. Subject to such compliance, the petitioner s appeal shall be entertained by the Appellate Commissioner under Section 107 of the GST Act, 2017 and disposed of on merits and in accordance with law, within a period of three months thereafter. Needless to state, the petitioner shall also b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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