2024 (7) TMI 602

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....nding Counsel asst. by Mr. K. Prabhu Junior Standing Counsel ORDER Mr.N.Dilip Kumar, learned Senior Standing Counsel for the respondent takes notice to the respondent. 2. The petitioner is before this Court against the impugned order dated 15.09.2023. The petitioner is a Local Authority with in the meaning/definition provided in Section 69 (2) of the respective GST enactments. 3. It is the cas....

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....ver, I do not wish to delineate on the same in this order. The petitioner ought to have filed statutory appeal under Section 107 of the CGST Act, 2017, before the Additional Commissioner of Central Tax and Central Excise (Appeal), Trichy. The time for filing the appeal has already expired. 6. Since the petitioner is a local body, this Court is inclined to dispose of this Writ Petition by giving a....