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A. MUTHUSELVAM vs. THE DEPUTY COMMISSIONER (GST APPEAL) & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

S. Yasar Arafath

Res. Counsel

R. Suresh Kumar

Petitioner / Applicant	A. MUTHUSELVAM
Respondent	THE DEPUTY COMMISSIONER (GST APPEAL) & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Apr 29, 2024
Order No.	W. P. (MD) No. 10581 of 2024 And W. M. P. (MD) No. 9497 of 2024
Citation	2024(4) TAXREPLY 9683
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ORDER
ORDER Mr.R.Suresh Kumar, learned Additional Government Pleader takes notice for the respondents. 2. The petitioner has filed this writ petition for a Writ of Certiorarified Mandamus to quash the order passed by the first respondent in Na.Ka.No.A1/1528/2023 dated 19.01.2024, to condone the delay of 34 days in filing the appeal, to direct the first respondent to admit the appeal against the assessment order dated 12.06.2023 for the year of 2021-22 and to direct the third respondent to pass appropriate orders to release the amount in lien and de-freeze the petitioner's bank account. 3. The petitioner is an assessee under the provisions of the GST Act and is assessed by the State Authorities, namely the respondents herein. The petitioner suffered an adverse assessment order in the hands of the second respondent on 12.06.2023. 4. A statutory appeal had to be filed within a period of 90 days in terms of Section 107(1) of the TNGST Act, 2017 or within a further period o....