2025 (8) TMI 779

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....ner : Mr. S. Karunakar For the Respondent : Mr. J.K. Jayaselan Government Advocate COMMON ORDER The petitioner has challenged the impugned order all dated 28.08.2023, passed by the respondent whereby a demand proposal notices issued in Form GST DRC-01, all dated 21.08.2023, has been confirmed. 2. Notice in Form GST DRC-01, has already proceeded notice in Form GST DRC-01-A, dated 03.07.....

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....on No.12/2017- CT(Rate), dated 28.06.2017. 4. It is noticed that against the assessment order dated 28.08.2023, the petitioner has also wrongly invoked the jurisdiction beyond a period of limitation under Section 161, before the authorities for rectification of the order dated 28.08.2023, which has now been rejected vide second mentioned impugned order in the writ petition all dated 07.03.2025.....

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.... by the learned Counsel appearing for the petitioner and the learned Government Advocate appearing for the respondent and considering the fact that already orders have been passed by the Appellate Deputy Commissioner(ST) on 20.03.2024, vide separate order thereby the petitioners appeals were allowed by the appellate Commissioner for the identical period pursuant to Notification issued in Form GST ....