9911796707
TMI Blog2024 (8) TMI 1449X X X X Extracts X X X X X X X X Extracts X X X X ..... ubstantiate their claim - Wrongful availment of input tax credit on the purchase of motor vehicles as reflected from the statement in GSTR-2A - availment of wrongful input tax credit in the corresponding month of GSTR- 3B, which is in violation of section 17(5) of the TNGST Act 2017 / CGST Act 2017 - HELD THAT:- Admittedly, the respondent passed the order dated 17.08.2023, without providing reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing the appeal by the petitioner before the Appellate Authority and is accordingly, condoned. Petition disposed off. - Hon'ble Mr. Justice Krishnan Ramasamy For the Petitioner : Mr. P.Suresh Babu For the Respondent : Ms. Amirta Poonkodi Dinakaran Government Advocate (Taxes) ORDER The petitioner has come up with the present Writ Petition to quash the order dated 17.08.2023 passed by the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 03.06.2023, levying tax along with penalty. As against the order dated 17.08.2023, the Petitioner filed an appeal under Section 107(1) of the TNGST Act before the Deputy Commissioner (ST) (GST)(Appeal) on 16.03.2024 with a delay of 2 months and 27 days and the appeal was rejected by the Appellate authority on the ground of delay. Finding no other option, the petitioner is before this court with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner was dismissed by the Appellate Authority on the sole ground that there is no provision under the Act to consider the delay petition. Hence, the learned counsel sought for appropriate orders in this writ petition. 4. On the above submissions, this court has heard the learned Government Advocate (Taxes) appearing for the respondent. 5. Admittedly, the respondent passed the order dated 17.08.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clined to condone the delay in filing the appeal by the petitioner before the Appellate Authority and is accordingly, condoned. Consequently, the Deputy Commissioner (ST) (GST)(Appeal) / Appellate Authority is directed to take up the appeal without raising any issue relating to limitation and dispose of the same, on merits and in accordance with law, after affording reasonable opportunity of heari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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