2024 (9) TMI 49

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..... Amirta Poonkodi Dinakaran Government Advocate (T) ORDER The present Writ Petition is filed for the issuance of a Writ of Certiorari, to call for the records of the respondent in his proceedings in GSTIN: 33AARFK0218K1ZB/2022-23, dated 16.10.2023 and quash the same. 2. It is the case of the petitioner that the respondent issued an intimation in GST DRC-01A, dated 07.08.2023 stating that the pe....

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....lance amount. Against which, the petitioner filed an appeal with a delay of 25 days before the Deputy Commissioner (ST) (FAC), GST Appeal, Coimbatore disputing the interest and penalty on the ground that the petitioner has already paid the tax of Rs. 2,51,054/- and interest of Rs. 18,128/-. The appellate authority has dismissed the appeal holding that the appeal was filed beyond the statutory time....