2022 (6) TMI 652

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....e Petitioner : Mr.Manoharan Sundaram For the Respondents : Mr.Mr.V.Prasanth Kiran, Government Advocate ORDER The prayer sought for herein is for a Writ of Certiorari calling for the connected records of the impugned proceedings of the 1st respondent herein made in GSTN 33FSKPS7710G1ZH/2017-18, TIN 33966287637/2017-18 dated 08.07.2021 and consequential recovery notice/attachment order date....

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.... since the same has not been passed, on the ground of limitation itself, the impugned order is infirm and therefore on the main ground though the petitioner had made challenge against the impugned order, the learned counsel for the petitioner also has canvased the point that the assessing officer has stated that the documents have not been filed in support of the claim made by the petitioner for c....

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....ondents would further submit that, those issues can be decided by the appellate authority before whom, appeal can be very well be filed of course within three months from the date of the order impugned plus one month further condonable period and that chance also had been missed by the petitioner/dealer. Therefore the challenge now made is not entertainable. Hence, he seeks dismissal of the Writ P....

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....ioner can file appeal under Section 107 of the Act. 10. In this context, considering the factual matrix of the case, this Court is inclined to dispose of the Writ Petition with the following orders: ● That the impugned order can be assailed by filing appeal before the appellate authority. Therefore this writ petition is not entertainable and accordingly it is dismissed. ....