2024 (10) TMI 437

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....H For the Petitioner : Mr. B. Raveendran For the Respondents : Mr. G. Nanmaran, SGP ORDER This writ petition has been filed challenging the order dated 09.07.2024 passed by the first respondent dismissing the appeal on the ground that the appeal was filed even beyond the condonable period of limitation and that there is no provision in the Tamil Nadu Goods & Service Tax Act, 2017 to co....

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....eal, the petitioner made 10% payment towards the condition of mandatory pre-deposit before the first respondent. 5. The learned Special Government Pleader appearing for the respondents submits that the said assessment order was communicated to the petitioner on 08.12.2023, that the limitation period prescribed under the Statute to file an appeal expired by 08.3.2024, that the further one month ....

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....n dismissing the appeal itself on the ground that it had been presented beyond the condonable period of limitation stipulated under the said Act. 8. In the instant case, on going through the assessment order, it is seen that a total liability of Rs. 2,47,398/- together with penalty has been imposed against the petitioner on the ground that there was a mismatch of liability between GSTR - 3B and....