2023 (4) TMI 698

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....f 2023 - -<br>GST<br>Honourable Mr.Justice M.Dhandapani For the Petitioner : Mr.B.Senniappan For the Respondents : Mr.T.Rameshkutty Sr.Standing Counsel (GST) ORDER Challenging the order of the second respondent dated 05.01.2023 and for a consequential direction to the first respondent to consider and pass orders on the representation dated 23.02.2022 followed by reminders dated 30.04.2....

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....equest of the petitioner has been rejected as there is no notification issued by the Central/State. 3. Learned counsel appearing for the petitioner would submit that the impugned order passed by the second respondent rejecting the application for extension time, is without jurisdiction and inconsistent with Rule 40(1)(b) of GST Rules. He would further submit that keeping the representations pen....