2025 (7) TMI 544

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....Mr. Prince Simon For the Respondent(s) : Ms. Amirata Poonkodi Dinakaran Government Advocate (taxes) ORDER This writ petition has been filed by the petitioner challenging the impugned assessment order dated 31.08.2024, passed by the respondent. 2. Ms.Amirata Poonkodi Dinakaran, learned Government Advocate (Taxes), takes notice on behalf of the respondent. 3. By consent of the parties, the main....

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....herefore, the petitioner was under the impression that suo motu rectification will be done by the respondent and awaited for the rectified order. However, the respondent has not made any rectification and therefore, the petitioner lost the opportunity to file appeal. Thus, even so the petitioner sought for larger relief, now the learned counsel for the petitioner seeks liberty to file appeal, on a....

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.... liability towards CGST and SGST have been reflected as Rs.23,86,607/- instead of Rs.2,38,670/- and according to the petitioner they were under the impression that suo motu rectified assessment order will be passed and awaited for the same and lost the opportunity of filing appeal. As the reason stated by the petitioner for not preferring an appeal on time appears to be genuine, therefore, this Co....