9911796707
TMI Blog2024 (7) TMI 1510X X X X Extracts X X X X X X X X Extracts X X X X ..... s not filed statutory appeal in time - HELD THAT:- This Court is of the view that the issue regarding merits cannot be decided under Article 226 of the Constitution of India. At best, the petitioner can be given a liberty to file statutory appeal before the Deputy Commissioner (GST) (Appeals)(State Tax), Madurai and Tirunelveli, although the limitation is expired as on date. This Court is, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore this Court against the impugned order dated 28.12.2023 bearing reference in GSTIN:33AABCK1651R1ZC passed by the respondent for the assessment year 2017-18. The impugned order has preceded the notice, which has been replied by the petitioner and the personal hearing which has been appeared by the petitioner. However, the petitioner has not filed statutory appeal in time. Hence, the petitioner i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be dismissed. 5. On the other hand, the learned counsel for the petitioner submits that the petitioner has been mulcted with unjust demand and that the petitioner had not utilised the trans credit of Rs. 42 lakhs, which has not been transferred till date, despite the petitioner's best efforts. That apart, the learned counsel for the petitioner submits that the petitioner has become a sick ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e its discretion in favour of the petitioner, considering the fact that the petitioner is facing severe financial constraints and is being proceeded with under the provisions of SARFAESI Act, 2002 and its account had become a non-performing asset. 9. Since the Deputy Commissioner (GST) (Appeals)(State Tax), Madurai and Tirunelveli, is not a party in this proceedings, the Deputy Commissioner (GST) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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