2021 (12) TMI 417

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.... Respondents in both W.Ps : Ms. Amirta Dinakaran Government Advocate COMMON ORDER It is the case of the petitioner that after introduction of GST, a sum of Rs. 5,34,633/- was lying as un-utilized input tax credit in their VAT Account. According to the petitioner, the respondents called upon the petitioner to furnish documents to substantiate the aforesaid transitional credit for a sum of Rs.....

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....the petitioners' INDIAN BANK Pennagaram Road, Dharampuri - 636702 to attach the account. 3. Learned counsel for the petitioner, submits that during the intervening period due to the lock-down was imposed and the petitioner was thus unaware of the above developments and therefore could not participate in the proceedings or write letters to the respondents immediately during the lock-down per....

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....he Act. It is further submitted that the impugned order was correctly sent to the address given by the petitioner at the time of registration and therefore, no fault cannot be found with the respondent. 6. Heard learned counsel for the petitioner and the respondents and perused the impugned order and the communication preceding the impugned order dated 10.08.2021, 25.01.2021 in GST DRC-09. Ther....