2025 (8) TMI 1052

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....ustice C. Saravanan For the Petitioner : Mr. N. Sudalai Muthu For the Respondent : Mr. J. K. Jayaselan Government Advocate ORDER The petitioner is before this Court against the impugned order dated 26.02.2025 for the financial year 2020-2021. 2.The impugned order preceded a notice in DRC 01A dated 26.11.2024. The petitioner has also replied to the same and also attended the personal....

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.... is made to the decision of the Division Bench of this Court in the case of Tvl.GLO Shipping Logistics Private Limited Vs. State Tax Officer reported in (2025) 29 Centax 292 (Mad.), wherein, this Court under somewhat identical circumstances has held as follows: 6.Relying upon Sub-Section (7) of Section 75 of the respective GST enactment, the learned counsel for the appellant submitted tha....

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....ith an issue relating to jurisdiction is to be decided based on certain factual aspects which can be canvassed before the respondent. Since an opportunity is given by the learned Single Judge, it is open to the appellant to raise all its defence in the reply before the respondent. 8.The learned counsel appearing for the appellant is also concerned about the further direction of the learne....

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....y of this judgment. It is also open to the appellant to raise the question of limitation as well as jurisdiction as contended before this Court. 10.Accordingly, this Writ Appeal is partly allowed. No costs. Consequently, connected miscellaneous petition is closed. 7. Since the petitioner appears to have a made out a case and considering the fact that there is only a marginal delay of 1....