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CANPLY vs. THE DEPUTY COMMISSIONER (ST) (FAC) & OTHERS
(Madras High Court)

Hon'ble Judges:

N. ANAND VENKATESH
Pet. Counsel
G. Derrick Sam
Res. Counsel
G. Nanmaran

Petitioner / Applicant

CANPLY
Respondent THE DEPUTY COMMISSIONER (ST) (FAC) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Sep 19, 2024
Order No.

Writ Petition No. 27770 of 2024 And WMP. Nos. 30280 & 30281 of 2024

Citation

2024(9) TAXREPLY 11042
Original Order
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ORDER

ORDER This writ petition has been filed challenging the order dated 12.7.2024 passed by the first respondent dismissing the appeal on the ground that the appeal was filed even beyond the condonable period of limitation and that there is no provision in the Tamil Nadu Goods & Service Tax Act, 2017 to condone the delay and entertain the appeal. 2. Heard the learned counsel for the petitioner and the learned Special Government Pleader accepting notice for the respondents. 3. The case of the petitioner is that the assessment order dated 22.12.2023 was issued by the second respondent alleging a mismatch between GSTR - 3B and ITC auto populated in GSTR - 2A to the tune of Rs. 54,03,412/- towards tax and penalty. Aggrieved by the said order of assessment, the petitioner filed an appeal before the first respondent on 02.5.2024 along with a petition to condone the delay in filing the appeal. However, the appeal itself came to be dismissed by the first respondent by the impugn....

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