2023 (9) TMI 954

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....os. 24441 and 24442 of 2023 - -<br>GST<br>Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.N.Murali For the Respondent : Mrs.K.Vasanthamala Government Advocate ORDER Mrs.K.Vasanthamala, learned Government Advocate takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned Assessment order dated 23.02.2023. The impugned order preceeds notice issu....

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....is writ petition on 21.08.2023 with a delay of 58 days. Although the Hon&#39;ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited, 2020 SCC Online SC 440. has declared that orders cannot be challenged under Article 226 of the Constitution of India beyond the statutory period of limitation for filing appeal, Court is inclined t....

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....r dated 23.02.2023 was not noticed in the GST portal by the new staff of the company. The company came to know there was a demand against them only when they manually received the recovery notice dated 24.07.2023. Immediately, the petitioner company filed a representation dated 27.07.2023 and also acknowledged by the respondent. In the representation, the petitioner company elaborately explained t....