2024 (2) TMI 1468

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....r the Respondents: Mr. Prasanth Kiran, GA (T) ORDER The petitioner challenges both an assessment order dated 30.06.2023 and the subsequent appellate order dated 18.12.2023 rejecting the appeal on the ground of limitation. 2. The petitioner states that she carries on trade in textiles. As a registered person under GST law, she filed periodic returns. Pursuant to a show cause notice dated 29.05....

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....anth Kiran, learned Government Advocate, accepts notice on behalf of the respondents 1 and 2. He submits that the petitioner should be directed to remit 12.5% of the disputed tax demand because such percentage is prescribed under the applicable amnesty scheme. 5. The assessment order was communicated to the petitioner on 03.07.2023. Therefore, the statutory appeal should have been filed on or bef....