2024 (7) TMI 1510

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....urable Mr. Justice C. Saravanan For the Petitioner : Mr. Raja. Karthikeyan For the Respondent : Mr. J.K. Jayaselan Government Advocate ORDER Heard learned counsel for the petitioner and learned Government Advocate for the respondent. 2. The petitioner is before this Court against the impugned order dated 28.12.2023 bearing reference in GSTIN:33AABCK1651R1ZC passed by the respondent ....

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....terms of limitation under Section 107 of the respective GST Enactments as held by the Hon'ble Supreme Court in the case of Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur and others reported in (2008) 3 SCC 70 and submitted that these Writ Petition is liable to be dismissed. 5. On the other hand, the learned counsel for the petitioner submits that the petitioner has been mu....

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....le 226 of the Constitution of India. At best, the petitioner can be given a liberty to file statutory appeal before the Deputy Commissioner (GST) (Appeals)(State Tax), Madurai and Tirunelveli, although the limitation is expired as on date. 8. This Court is, therefore, inclined to exercise its discretion in favour of the petitioner, considering the fact that the petitioner is facing severe finan....