2023 (4) TMI 701

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....anth For the Respondent : Mrs.E.Ranganayaki Additional Government Pleader ORDER Mrs. Ranganayaki, learned Additional Government Pleader accepts notice for the respondent and is armed with instructions to enable a disposal of the matter at this juncture. 2. The petitioner has approached this Court belatedly seeing as the impugned order is dated 11.08.2022. To be noted that the impugned ....

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....in approaching the Honourable Court was neither willful nor wanton. I state that after receipt of the order, I had met the respondent and explained that the delay in filing the return for March 2019 was due to the mistake of the accountant only and not my mistake. It was also pointed out that due to the mistake of the accountant only and not my mistake. It was also pointed out that due to the mist....

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....erits, this has not weighed with the Court in intervening in the matter, the very validity of Section 16(4) of the Act in terms of which the respondent has reversed input tax credit has been challenged and is pending consideration in WP.No.8154 of 2022 and other cases, though not at the instance of the petitioner. 5. Seeing as the petitioner is a small trader, and an explanation of some nature ....