9911796707
TMI Blog2024 (10) TMI 1429X X X X Extracts X X X X X X X X Extracts X X X X ..... was unaware of the proceedings until he received a phone calls from the respondent's office stating that he was in arrears of tax and penalty - violation of principles of natural justice - HELD THAT:- The documents on record disclose that the impugned assessment orders were issued on 29.09.2023. The three month period for filing an appeal expired on 28.12.2023. The further period of one month ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without going into the question of limitation. - THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner: Ms. Aparna Nandakumar For the Respondent: Mr. V.Prasanth Kiran, GA (T) COMMON ORDER In these writ petitions, assessment orders dated 29.09.2023 are challenged. The petitioner is a registered person under applicable GST laws. An inspection was conducted in December 2021 at the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om a non-existent dealer is false. She also points out that the petitioner was sick during the time of initiation of proceedings and was undergoing treatment for peptic ulcers. 3. Mr. V.Prasanth Kiran, learned Government Advocate, accepts notice for the respondent. He submits that the petitioner participated in proceedings pursuant to the inspection in December 2021 and that, therefore, the writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h appeals are presented with in a maximum period of ten days from the date of receipt of a copy of this order. If statutory appeals are presented with in the time frame specified above, the appellate authority is directed to consider and dispose of the same on merits without going into the question of limitation. 6. W.P.Nos. 5513, 5519, 5522 and 5526 of 2024 are disposed of on the above terms. No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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