9911796707
TMI Blog2024 (6) TMI 1376X X X X Extracts X X X X X X X X Extracts X X X X ..... itation - petitioner has approached this Court after the lapse of limitation for filing the appeal under Section 107 of the respective GST enactments - HELD THAT:- Having considered the submissions made by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent, The Appellate Deputy Commissioner (GST) Madurai, camp at Tirunelveli is suo motu impleade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 107 of the respective GST enactments. 3. Para 7 of the affidavit reads as under: I state that the following amounts have been paid/recovered from the Petitioner. a) I state that the Petitioner has paid a sum of ?10,000 each towards CGST and SGST totalling to Rs. 20,000 towards GSTR-9 late fees under Amnesty Scheme under the vide Form DRC-03 dated Act vide ARN AD330623054560D. b) I state that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6240035672 on 11.06.2024 from the petitioner's Electronic Cash Ledger. The department has also recovered Rs. 4,29,003/- towards CGST and Rs. 6,85,251/- towards Cess totalling to Rs 11,14,254/- vide Reference No.D13305240566090 and DI3305240566120 on 28.05.2024 from the petitioner's Electronic Credit Ledger. The total recovery made from Electronic Cash Ledger and Electronic Credit Ledger co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d this Court is inclined to dispose of this writ petition at the time of admission by condoning the delay in filing the appeal before the second respondent. 7. The petitioner shall file an appeal before the second respondent within a period of 30 days from the date of receipt of a copy of this order. If such an appeal is filed within such time by the petitioner, the second respondent shall conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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