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SRM ENGINEERING CONSTRUCTION CORPORATION LIMITED vs. THE ASSISTANT COMMISSIONER (ST) (FAC) , CHENNAI
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN

Pet. Counsel

N.murali

Res. Counsel

K.vasanthamala

Petitioner / Applicant	SRM ENGINEERING CONSTRUCTION CORPORATION LIMITED
Respondent	THE ASSISTANT COMMISSIONER (ST) (FAC) , CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Aug 24, 2023
Order No.	W.P.No. 25013 of 2023 And W.M.P.Nos.24441 and 24442 of 2023
Citation	2023(8) TAXREPLY 7933
Original Order
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ORDER
ORDER Mrs.K.Vasanthamala, learned Government Advocate takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned Assessment order dated 23.02.2023. The impugned order preceeds notice issued in GST DRC 01 on 19.12.2022. The petitioner however failed to respond to the same and therefore on account of the mis-match between the GSTR 1 and GSTR 3B and also difference in ITC between GSTR 3B and GSTR 2A, the impugned order has been passed. 3. Normally period of limitation for filing an Appeal would have expired on 22.05.2023. With a further grace period of 30 days, the last date for filing an appeal would have expired on 22.06.2023. 4. The petitioner has thus not filed a Statutory Appeal before the Appellate Commissioner under Section 107 of the GST Act and in view of the decision of the Hon'ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited, 2020 SCC On....