2025 (7) TMI 1392

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....For the Appellant : M/s. N. V. Lakshmi For the Respondent : Mr. R. Suresh Kumar Additional Government Pleader COMMON ORDER Mr. R. Suresh Kumar, learned Additional Government Pleader takes notice for the respondent. 2. This is the second round of litigation before this Court. Earlier, the petitioner had approached this Court in W.P(MD)Nos.1471 to 1473 of 2024 against the impugned assess....

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....ctification application under Section 161 of the Tamil Nadu Goods and Services Tax Act, which was rejected by the respondent vide order dated 11.04.2025 has now rejected on the ground that no case was made out for rectification. 4. The learned counsel for the petitioner submits that in view of the impugned order, the petitioner is left without remedy, as the petitioner cannot file an appeal bef....

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....ioner merely, because there was a delay in passing the order within a period of six weeks stipulated vide order dated 16.04.2024. In any event, petitioner challenged the order, dated 10.04.2024 before the respondent by way of rectification under Section 161 of the Tamil Nadu Goods and Services Tax Act by filing an application on 10.03.2025. However, it has been rejected vide order dated 11.04.2025....