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AURA MOTORS vs. THE ASSISTANT COMMISSIONER (ST) (R&A) & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

N. Murali

Res. Counsel

R. Suresh Kumar

Petitioner / Applicant	AURA MOTORS
Respondent	THE ASSISTANT COMMISSIONER (ST) (R&A) & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Apr 26, 2024
Order No.	W. P. (MD) No. 13692 of 2024 And W. M. P. (MD) Nos. 12056 and 12058 of 2024
Citation	2024(4) TAXREPLY 10025
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ORDER
ORDER Heard Mr.N.Murali, learned counsel for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader for the respondent. 2. The writ petition has been filed against the impugned order dated 29.12.2023 under the provisions of the TNGST Act, 2017, for the assessment year 2017-18. The petitioner has approached this Court after the lapse of limitation for filing the appeal under Section 107 of the respective GST enactments. 3. Para 7 of the affidavit reads as under: “I state that the following amounts have been paid/recovered from the Petitioner. a) I state that the Petitioner has paid a sum of ?10,000 each towards CGST and SGST totalling to Rs. 20,000 towards GSTR-9 late fees under Amnesty Scheme under the vide Form DRC-03 dated Act vide ARN AD330623054560D. b) I state that the Petitioner has paid a sum of Rs 31,638/- in IGST, Rs. 19/- in CGST, Rs. 19/- in SGST totalling to Rs. 31,676/- towards Output Tax of Rs. 31,638/- on Commission a....