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G.R. MEGAA ENGINEERING vs. THE DEPUTY COMMISSIONER (ST) (GST) , THE STATE TAX OFFICER CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

A.chandrasekaran

Res. Counsel

K.vasanthamala

Petitioner / Applicant	G.R. MEGAA ENGINEERING
Respondent	THE DEPUTY COMMISSIONER (ST) (GST) , THE STATE TAX OFFICER CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Aug 1, 2024
Order No.	W. P. No. 18545 of 2024 and W. M. P. Nos. 20328 & 20331 of 2024
Citation	2024(8) TAXREPLY 11022
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ORDER
ORDER In respect of belated filing of annual return in Form GSTR 9, proceedings were initiated against the petitioner and such proceedings culminated in order dated 18.08.2023. Such order was carried in appeal by the petitioner by lodging the appeal on 26.12.2023. On the ground that the appeal was beyond the condonable period under Section 107 of applicable GST statutes, the appeal was rejected. The present writ petition was filed in the said facts and circumstances. 2. Learned counsel for the petitioner referred to the above mentioned sequence of dates and events and submitted that the petitioner be provided an opportunity to contest the matter on merits given that the annual return was filed by the petitioner on 29.06.2023. 3. Mrs.K.Vasanthamala, learned Government Advocate, accepts notice for the respondents. She submits that the appeal was rejected because such appeal was presented beyond the condonable period. 4. On examining the impugned appellate order, it is ....