https://www.taxtmi.com/caselaws?id=432584 The Madras HC treated the second refund application dated 12.07.2022 as the date of presentation of the statutory appeal under Section 107 of the Tamil Nadu GST Act, taking into account the petitioner's bona fides and the limited monetary stake, and made clear that this indulgence was a one-off measure without precedent. It suo motu impleaded the Deputy Commissioner (ST), GST Appeal II, as the competent appellate authority and directed the Registry to carry out the consequential amendments. The Appellate Authority was directed to hear the matter on merits in accordance with law, without being influenced by the Court's observations, and to dispose of the appeal expeditiously within six weeks. en-us Wed, 21 Dec 2022 00:00:00 +0530 Sat, 12 Apr 2025 13:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432584 The Madras HC treated the second refund application dated 12.07.2022 as the date of presentation of the statutory appeal under Section 107 of the Tamil Nadu GST Act, taking into account the petitioner's bona fides and the limited monetary stake, and made clear that this indulgence was a one-off measure without precedent. It suo motu impleaded the Deputy Commissioner (ST), GST Appeal II, as the competent appellate authority and directed the Registry to carry out the consequential amendments. The Appellate Authority was directed to hear the matter on merits in accordance with law, without being influenced by the Court's observations, and to dispose of the appeal expeditiously within six weeks. Case-Laws GST Wed, 21 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432584