2024 (7) TMI 250

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....br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. S. Raja Jeya Chandra Paul For the Respondents : Mr. R. Suresh Kumar Additional Government Pleader COMMON ORDER By this common order, these two Writ Petitions are disposed of. Heard learned counsel for the petitioner and learned Additional Government Pleader for the respondents. 2. The petitioner/proprietrix concern is b....

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....erred and were found in the premises of the petitioner at the time of inspection on 13.05.2022. 5. The learned counsel for the petitioner submits that after the order was passed, the petitioner's husband Mr.Bhuvanesh kumar fell ill and was hospitalized. Hence, the petitioner could not file statutory appeal before the Appellate Deputy Commissioner (GST), Trichy, in terms of Section 107 of th....

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.... for the petitioner and the learned Additional Government Pleader for the respondents, the Court is inclined to exercise the discretion partly in favour of the petitioner by granting relief to file statutory appeal before the Appellate Deputy Commissioner (GST), Trichy. For the aforesaid purpose, Appellate Deputy Commissioner (GST), Trichy is suo motu impleaded as second respondent in these Writ P....