2024 (8) TMI 1449

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....hnan Ramasamy For the Petitioner : Mr. P.Suresh Babu For the Respondent : Ms. Amirta Poonkodi Dinakaran Government Advocate (Taxes) ORDER The petitioner has come up with the present Writ Petition to quash the order dated 17.08.2023 passed by the second respondent and the order dated 25.04.2024 passed by the first respondent and consequently direct the respondent to give an opportunity ....

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.... of the TNGST Act before the Deputy Commissioner (ST) (GST)(Appeal) on 16.03.2024 with a delay of 2 months and 27 days and the appeal was rejected by the Appellate authority on the ground of delay. Finding no other option, the petitioner is before this court with the present writ petition for the aforesaid relief. 3. The learned counsel for the Petitioner would submit that the impugned order ca....

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....ion. Hence, the learned counsel sought for appropriate orders in this writ petition. 4. On the above submissions, this court has heard the learned Government Advocate (Taxes) appearing for the respondent. 5. Admittedly, the respondent passed the order dated 17.08.2023, without providing reasonable opportunity to the petitioner to put forth their case and hence, the same is in violation of th....