2023 (6) TMI 985

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.... ORDER Ms.E.Ranganayaki, learned Additional Government takes notice for the respondent. In view of the consent expressed by the Learned counsel appearing for either side, this petition is taken up for final disposal. 2. This Writ petition has been filed challenging proceedings of the respondent passed in GSTIN:33AGLPP9926B1Z9/2019-20 dated 30.12.2022 and to direct the respondent to allow the cl....

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.... ITC since the same was beyond the period prescribed under Section 16(4) of the TNGST Act 2017. 4. The respondent had issued a reminder - 1 through notice dated 18.11.2022 to file a reply. The petitioner has uploaded the reply in the GST portal in DRC-06 on 22.11.2022. 5. Upon a revocation application filed on 12.04.2021 under Section 30 of the TNGST Act 2017, the respondent revoked the cancella....

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....d the reply in one line by observing that "not satisfactory". 7. Heard both sides and perused the materials available on record. On a very perusal of the impugned order reveals that there is an effective alternate remedy available before the appellate authority, namely the Deputy Commissioner, GST Appeal, Salem. Without exercising the alternate remedy, filing of this Writ petition is not sustaina....