2024 (8) TMI 306

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..... Justice C. Saravanan For the Petitioner : Mr.C.M.Mari Chelliah Prabhu For the Respondents : Mr.R.Suresh Kumar Additional Government Pleader ORDER Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents. 2. The petitioner is before this Court against the impugned order dated 10.05.2024 rejecting the petitioner's appeals aga....

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....e, the Court is of the view that the order rejecting the appeal cannot be faulted as the second respondent is statutory authority and duty bound to comply with the provisions relating to limitation. At the same time, it is noticed that the petitioner may have a case on merits as the dispute arose on account of the variance between the Returns filed by the petitioner and the inward supply in GSTR 2....