2022 (7) TMI 343

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....ce M.Nirmal Kumar For the Petitioner : Mr.N.Sudalaimuthu For the Respondents : Mr.K.Prabhu Junior Standing Counsel ORDER The writ petition has been filed in the nature of Writ of Mandamus, seeking a direction to the first respondent herein to consider and pass order on the petition/application, dated 12.05.2022 filed by the petitioner before the first respondent under Section 140(5) of the Cen....

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....nt can give an extended period for another thirty days. The disallowed credit for the 20 invoices pertains to the second period. The petitioner is entitled for the credit, which has been disallowed. After three years, the show cause notice has been issued, which is not proper. In view of the same, the first respondent/Commissioner may be directed to consider the petitioner's representation, da....