2025 (8) TMI 317

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....or the Respondent : Mr. R. Gowri Shankar Senior Standing Counsel ORDER By consent, this Writ Petition is taken up for final disposal at the admission stage itself. 2. The petitioner is aggrieved by the impugned order dated 13.03.2024 and the rectification order dated 26.09.2024. The said orders were preceded by a notice in Form DRC-01 [SCN No.64/2023-GST (Supdt.), MDU Audit Circle], dated 27.12....

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....107 of the respective GST enactments, it is evident that the petitioner has allowed the limitation period to lapse and has approached this Court belatedly. 6. Under somewhat similar circumstances, this Court has extended relief by setting aside such orders and remitting the matters back on certain conditions. I am not inclined to take a different view in the present case, notwithstanding the peti....