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2024 (6) TMI 1252

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..... e the Appellate Officer/Deputy Commissioner (ST) (Appeals), Trichy - HELD THAT:- There is no merits in this Writ Petition and the petitioner has an alternate remedy, the Court is inclined to dismiss this Writ Petition by giving liberty to the petitioner to file statutory appeal before the Deputy Commissioner (ST) (Appeals), Trichy under Section 107 of TNGST Act, 2017 within 30 days of this order. .....

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..... the Returns filed by the petitioner in Form GST DRC 3B. 4. The above submission is opposed by the learned Government Advocate for the respondent, on the ground that the petitioner has an alternate remedy by way of filing an appeal before the Appellate Officer/Deputy Commissioner (ST) (Appeals), Trichy. Hence, this Writ Petition is liable to be dismissed. 5. Considering the fact that there is no m .....

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