2025 (2) TMI 840

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....ndents : Mr. R. Suresh Kumar Additional Government Pleader ORDER This writ petition has been filed challenging the impugned order of demand passed by the second respondent dated 16.04.2024 and the order of the first respondent dated 05.12.2024, rejecting the appeal filed by the petitioner against the order of demand. 2. The petitioner is a registered sole proprietorship firm bearing GST registr....

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....r the difference between GSTR-1 and GSTR-3B for the tax period 2019 - 2020. 3. The main grievance of the petitioner is that since the impugned demand notice was uploaded in the GST portal and the hardcopy of the notice was served only on 16.04.2024, the petitioner was constrained to file the appeal with a delay of 142 days. The said appeal was rejected due to the delay of 142 days. Aggrieved by t....