9911796707
TMI Blog2024 (7) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation - petitioner could not file statutory appeal before the Appellate Deputy Commissioner (GST), Trichy, in terms of Section 107 of the respective GST enactments - HELD THAT:- The Court is inclined 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, Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommon 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 orders dated 30.05.2023 and 26.05.2023 bearing reference No.GSTIN: 33AUVPL3939J1Z0 for the assessment years 2021-22 and 2022-23, respectively, whereby the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 account of the petitioner towards tax liability, interest and penalty for a sum of Rs. 20,27,846/- on 22.05.2024. 7. The learned counsel for the petitioner submits that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pose, 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 of a copy of this order together with the deposit of another 25% of the disputed tax over and above the amount that is said to have been recovered from the petitioner. Subject to above, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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