9911796707
TMI Blog2024 (7) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... o any of the notices that preceded the impugned order - seeking one more opportunity to substantiate the case - HELD THAT:- Having considered the medical certificate and discharge summary issued by the MIOT Hospitals Private Limited, Chennai, the Court is inclined to exercise the discretion partly in favour of the petitioner by setting aside the impugned order and remitting the case back to the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 14.02.2023 and DRC 01 dated 10.03.2023 and also three personal hearing notices dated 10.05.2023, 05.06.2023 and 23.06.2023. 4. It is the case of the petitioner that the Managing Director of the petitioner namely, Immavuvel Raviraj met with a serious accident on 05.10.2023 and was hospitalized since then and he is still recovering from injuries. 5. The learned counsel for the petitioner has also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remedy is also time barred in terms of limitation under Section 107 of the respective GST Enactments as held by the Hon'ble Supreme Court in the case of Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur and others reported in (2008) 3 SCC 70 and therefore, this Writ Petition is liable to be dismissed. 7. Having considered the submissions made by the learned counsel for the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
