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2024 (7) TMI 250

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..... avanan For the Petitioner : Mr. S. Raja Jeya Chandra Paul For the Respondents : Mr. R. Suresh Kumar Additional Government Pleader COMMON ORDER By this common order, these two Writ Petitions are disposed of. Heard learned counsel for the petitioner and learned Additional Government Pleader for the respondents. 2. The petitioner/proprietrix concern is before this Court challenging the impugned .....

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..... . 5. The learned counsel for the petitioner submits that after the order was passed, the petitioner's husband Mr.Bhuvanesh kumar fell ill and was hospitalized. Hence, the petitioner could not file statutory appeal before the Appellate Deputy Commissioner (GST), Trichy, in terms of Section 107 of the respective GST enactments. 6. It is submitted that the Department has, now, attached the bank .....

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..... ined to exercise the discretion partly in favour of the petitioner by granting relief to file statutory appeal before the Appellate Deputy Commissioner (GST), Trichy. For the aforesaid purpose, Appellate Deputy Commissioner (GST), Trichy is suo motu impleaded as second respondent in these Writ Petitions. 10. The petitioner shall file an appeal within a period of 30 days from the date of receipt o .....

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