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CHANDRASEKARAN ANAND vs. THE OFFICE OF THE DEPUTY COMMISSIONER (ST) , GST – APPEALS, CHENNAI – I
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

Sandhya

R.v. Yajura

Res. Counsel

C. Harsha Raj

Petitioner / Applicant	CHANDRASEKARAN ANAND
Respondent	THE OFFICE OF THE DEPUTY COMMISSIONER (ST) , GST – APPEALS, CHENNAI – I
Court	Madras High Court
State	Tamilnadu
Date	Jun 11, 2024
Order No.	W. P. No. 13487 of 2024 and W. M. P. No. 14648 of 2024
Citation	2024(6) TAXREPLY 10910
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ORDER
ORDER An appellate order dated 21.03.2024 rejecting the petitioner's appeal on the ground that such appeal was barred by limitation is challenged in this writ petition. Proceedings were initiated against the petitioner in respect of mismatch between the petitioner's GSTR 3B and the auto populated GSTR 2A. Such proceedings culminated in an order dated 16.10.2023. Such order was carried in appeal by the petitioner on 13.03.2024. The appeal was rejected on the ground that the condonable period expired on 16.02.2024. 2. Learned counsel for the petitioner submits that the petitioner had placed on record evidence that an Accountant called Mr.Thiru Kannan was engaged to handle GST compliances, and such Accountant was hospitalized during the relevant period. She points out that the discharge summary of Mr.Thiru Kannan was placed on record and that the appeal was rejected in spite of the same. 3. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice for t....