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2025 (2) TMI 1003
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.... For the Petitioner : Mr. Saitanya Kesan. For the Respondents : Mr. J.K. Jayaselan Government Advocate. ORDER PER With the consent of both sides, this Writ Petition is taken up for final disposal at the admission stage itself. 2. The petitioner has challenged the impugned order dated 15.07.2024, passed by the first respondent, which sought the reversal of the input tax credit availe....
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....ection 107 (6) of the Act was also made, amounting to 10% of the tax liability, i.e. Rs. 21,136/-. 4. The learned counsel for the petitioner further submits that the second respondent, by order dated 03.01.2025, in Form APL-02, rejected the appeal solely on the ground that the appeal was filed beyond the condonable period of limitation by 5 days. Further, in addition to the 10% pre-deposit of t....
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....Despite the petitioner's claims of ignorance, the fact remains that the notice was validly uploaded in the portal, and the petitioner failed to take appropriate action within the stipulated time. The petitioner cannot be allowed to benefit for their own neglect or failure to monitor the portal for notices. 6. The learned Government Advocate further submits that the petitioner's appeal w....
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....cting the petitioner's appeal on the ground of delay, applied the provisions of the GST Act strictly. However, it is the opinion of this Court that the delay of 35 days in filing the appeal, while significant, could be condoned in the interests of justice, considering the circumstances surrounding the delay and the actions already taken by the petitioner to discharge a substantial portion of t....