2024 (6) TMI 1075

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r Ramamoorthy For the Petitioner : Mr. T. Ramesh For the Respondents : Mr. V. Prashanth Kiran, Govt. Adv. (T) COMMON ORDER By these three writ petitions, the petitioner challenges appellate orders declining to receive appeals filed by the petitioner as being barred by limitation. 2. Assessment orders were issued against the petitioner either on 30.09.2023 or 03.10.2023. In respect t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner in the Axis Bank towards the demand confirmed in the assessment orders. 4. Mr.V.Prashanth Kiran, learned Government Advocate, accepts notice for the respondents. He submits that the appellate authority was constrained to reject the appeals since such appeals were presented beyond the period prescribed in Section 107 of applicable GST enactments. 5. The impugned appellate orders indicate ....