2025 (8) TMI 393

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..... Justice Krishnan Ramasamy For the Petitioner : Mr.Samuel Rupesh Rajkumar For the Respondents : Ms.P.Selvi, Government Advocate (Tax) ORDER Ms.P.Selvi, learned Government Advocate (Tax) takes notice for the respondents. 2. With the consent of both sides, this writ petition is taken up for final disposal at the admission stage itself. 3. The relief sought in this writ petition is....

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....STR 2A/2B. Hence, the 1st respondent vide Notice in Form GST DRC-01 dated 05.07.2024, demanded the petitioner to pay appropriate interest at the rate of 18% per annum under Section 50(3) of the TN GST Act 2017 / CGST Act 2017 for the number of days delayed to be calculated from the date of filing the corresponding monthly returns and upto the date of payment of difference of taxes through DRC-03 a....

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.... vide Order in Form GST APL-02 dated 06.05.2025, 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. 6. The learned counsel for the petitioner submitted that the impugned orders were not properly served to the petitioner. It is submitted that the Proceedings dated 04.11.2024; Order u....

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....(Tax) appearing for the respondents submitted that if the petitioner's Appeal is restored on the file of 2nd respondent, the 2nd respondent would take up the same and pass appropriate orders, within a time frame to be fixed by this Court. 8. Heard the learned counsel on either side and perused the materials available on record. 9. As far as this case is concerned, as against the impugned....