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TMI Blog2024 (7) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... ely, the Appellate Deputy Commissioner (Appeals), Tirunelveli, is suo motu impleaded as third respondent. The petitioner is directed to file a statutory appeal under Section 107 of the TNGST Act, 2017 before the third respondent within a period of 30 days from the date of receipt of a copy of this order. The third respondent shall consider and dispose of the appeal to be filed by the petitioner within such period without reference to the limitation on merits and in accordance with law within a period of 5 months thereafter. It is needless to state that the petitioner shall pre-deposit the amount as per Section 107 of the TNGST Act, 2017. Petition dismissed. - Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. B. Rooban For the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also CGST, in paragraph 12 of the affidavit filed in support of the present writ petition, which reads as under:- 12. It is pertinent to note here that, as extracted by the 2nd Respondent in the impugned order, even if the correct figure of Rs. 38,09,435/- is claimed as ITC in the head of IGST during the month of April 2019, excess claim of ITC will be there and no tax shall be balance payable and hence no revenue loss or belated payment of tax is there. The relevant calculation is as follows: IGST CGST SGST ITC C/f 16,12,059 ...... ....... ii) ITC April 38,09,435 7,53,965 7,53,965 iii) Total 54,21,494 7,53,965 7,53,965 Iv) Liability 9,34,008 24,49,259 24,49,259 v) Adjustment From IGST- 9,34,008 24,49,259 20,38,227 vi) Adjustment CGST/SGST- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner may have a case for proper explanation before the Appellate Commissioner under Section 107 of the TNGST Act, 2017. Therefore, the Appellate Authority, namely, the Appellate Deputy Commissioner (Appeals), Tirunelveli, is suo motu impleaded as third respondent. 13. The petitioner is directed to file a statutory appeal under Section 107 of the TNGST Act, 2017 before the third respondent within a period of 30 days from the date of receipt of a copy of this order. The third respondent shall consider and dispose of the appeal to be filed by the petitioner within such period without reference to the limitation on merits and in accordance with law within a period of 5 months thereafter. It is needless to state that the petitioner shall pre- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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