9911796707
TMI Blog2024 (7) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... The impugned orders are passed under Section 74 of the respective GST enactments, do not call for any interference in the hands of this Court, under Article 226 of the Constitution of India. The scope of interference is limited with wide powers. There are no extenuating reasons in this case for extending olive branch to the petitioner. Suffice to state that the petitioner can be given an opportun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19-20 8,95,680.00 2,84,950.06 8,95,680.00 4. 9837 of 2024 2020-21 19,76,120.00 4,80,721.88 19,76,120.00 5. 9838 of 2024 2021-22 4,91,406.00 69,700.48 4,91,406.00 3. The impugned orders have been passed under Section 74 of the TNGST Act, 2017 for the above mentioned assessment years. 4. The learned counsel for the petitioner submits that the petitioner is a small time building contractor and had co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017. 8. On the other hand, the learned Government Advocate for the respondent would submit that these Writ Petitions are devoid of merits and are liable to be dismissed. 9. It is submitted that the impugned orders are dated 16.05.2023. However, these Writ Petitions are filed before this Court on 08.04.2024. Therefore, these Writ Petitions are hopelessly time barred and therefore, liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nactments, do not call for any interference in the hands of this Court, under Article 226 of the Constitution of India. The scope of interference is limited with wide powers. I do not see any extenuating reasons in this case for extending olive branch to the petitioner. Suffice to state that the petitioner can be given an opportunity to went out his grievances before the Appellate Authority under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Division Bench of this Court either by way of Appeal from the orders of Appellate Authority or Tribunal or if a challenge is made to the vires of Section 74 of the respective GST enactments, stating that it works very harshly against the small time assessees. 15. These Writ Petitions are dismissed with a liberty to the petitioner to file statutory Appeal within a period of 30 days from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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