2022 (6) TMI 274

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....va Ganesan Additional Government Pleader ORDER Elaborate arguments were advanced by the learned counsel for the petitioner at the time of admission itself. 2. It is noted that the petitioner has challenged the impugned order dated 19.02.2021 for the assessment year 2017-18. It appears that, the petitioner's premises, where the petitioner was carrying Timber business, was inspected by ....

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....tion is liable to be dismissed on the ground of latches as the impugned order is dated 19.02.2021. 5. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 6. It is to be noted that the petitioner is in default in filing GSTR-3 return for the month of February and March 2018, though for the corresp....