9911796707
TMI Blog2024 (7) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... ner is that both the impugned orders and the notices, that preceded to the impugned orders, were not noticed by the petitioner as they were uploaded in the web portal and that the petitioner, being a small operator, failed to notice the same - HELD THAT:- The petitioner is willing to deposit 10% of the disputed tax, this Court is inclined to remit the case back to the respondent to pass fresh orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 73 of TNGST Act, 2017 on 17.10.2023 and 08.11.2023. By the impugned orders, the first respondent has confirmed the demand of Rs. 8,10,414/- (Rupees Eight Lakhs Ten Thousand Four Hundrend and Fourteen only) and Rs. 3,31,382/- (Rupees Three Lakhs Thirty One Thousand Three Hundred and Eighty Two only) towards IGST, CGST and SGST reversal together with interest for the period of 2017-18 and 2018-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as they have been filed long after the impugned orders dated 17.10.2023 and 08.11.2023. It is submitted that these Writ Petitions are liable to be dismissed on account of the latches as the limitation for filing statutory appeal before the Appellate Commissioner under Section 107 of TNGST Act 2017 expired. 6. Having considered the submissions made by the learned counsel for the petitioner and rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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