2025 (7) TMI 1397

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....ition is to quash the FORM GST APL - 02 dated 23.06.2025 bearing Reference No.ZD3306252453489 issued by the 1st respondent and direct the 1st respondent to take the appeal filed by the petitioner against Order dated 07.01.2025 Reference No.ZD330125055207R passed by the 2nd Respondent on record and dispose the same on merits. 4. The case of the petitioner is that the petitioner is a partnership concern engaged in the business of motor-cycles and scooters sales & service. The petitioner has been duly filing their returns and paying all the statutory taxes. On scrutinization of the returns filed by the petitioner for the A.Y.2019-20, following discrepancies were found by the Officials: (i) There was a mismatch in the taxable outwar....

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....5 under Section 107 of the TNGST Act before the 1st respondent. However, the 1st respondent vide FORM GST APL - 02 dated 23.06.2025 rejected the petitioner's appeal for the reason "delay in submission of appeal". Hence, the petitioner has filed this writ petition for the relief stated supra. 7. The learned counsel for the petitioner submitted that the petitioner could not file the appeal in time because the managing partner of the petitioner firm was undergoing medical treatment and the petitioner came to know about the Adjudication Order dated 07.01.2025 only after receiving a call from the respondent-Department. 7.1. It is further submitted by the learned counsel for the petitioner that the petitioner filed the appeal immediatel....