2023 (12) TMI 894

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....4751 of 2023 And W. M. P. No 34721 & 34722 of 2023 - -<br>GST<br>Hon&#39;ble Mr. Justice Krishnan Ramasamy For the Petitioner : Mr.Rajkumar P For the Respondent : Mr.T.Ramesh Kutty, Senior Panel Counsel for R1 and R2, Ms.K.Vasanthamala, Government Advocate for R3 ORDER This writ petition has been filed challenging the impugned proceedings dated 20.07.2021 and summary of order dated 16.....

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....dated 20.07.2021 and if there is any delay, the Appellate Authority can condone the delay up to a period of 30 days, even after the expiry of the aforesaid 90 days. 5. He would further submit that in the present case, the summary order was passed on 16.06.2022 and accordingly, the aforesaid period of 90 days was expired on 30.09.2022. Further, if sufficient reasons were provided by the petition....

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....022). He would also suggest the petitioner to avail the Amnesty scheme. 7. In reply, the learned counsel for the petitioner would submit that an Assessee can avail the Amensty scheme only if he had not filed any appeal. However, in the present case, since the petitioner had already filed the appeal, they are not in a position to avail the said Amnesty scheme. 8. The learned counsel for the r....

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....olely on the grounds that the said appeal was not filed within the time period specified in section 107, as the class of persons (hereinafter referred to as the said person) who shall follow the following special procedure for filing appeals in such cases. The said person shall file an appeal against the said order in FORM GST APL-01 in accordance with sub- section (1) of Section 107 of t....