2025 (5) TMI 143

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ustice S. Srimathy For the Appellant : M/s. Vishnu Priya For the Respondent : Mr. R. Gowri Shankar Sr.St. Counsel JUDGMENT M/s Nikitha Traders, a proprietary concern is the appellant herein. Being aggrieved by the order of the respondent herein, the writ petition is filed seeking a writ of certiorari and the same got dismissed. Hence, the intra court appeal. 2.The case of the appell....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the order in Form GST DRC - 07 issued on 29.01.2025. These two orders are impugned in the writ petition seeking certiorari. 3.The Learned Single Judge, after perusing the orders impugned, pointing out that Section 107 of the CGST Act provides right of appeal before the Joint Commissioner of GST and CE ( Appeals), dismissed the writ petition granting liberty to the writ petitioner to approach....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r mismatching in ITC through the reply dated 13.12.2024 along with documents, the respondent herein had passed order, without affording opportunity to rectify. 5.In support of the said argument, the learned Counsel had relied upon the judgment of this Court in WP(MD)No.6459 of 2024 in TVl. Thendral Electricals -vs- The Commissioner of Commercial Taxes, Dindigul : 2024 (9) TMI 1472 MHC and the o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....provided under the statute, the appellant, without availing the remedy under the statute by filing the appeal after deposit of 10% of the duty and penalty demanded, to circumvent the condition, had approached the High Court invoking the writ jurisdiction. 8.We also find that, the statute provides for rectifying the defective or erroneous filing of return under wrong provision/ Form. The appella....