2025 (8) TMI 1207

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....I JUSTICE DEEPAK KUMAR TIWARI For the Petitioner: Mr. Roop Ram Naik, Advocate For the Respondents/State Mr. Dilman Rati Minj, GA ORDER ON BOARD 1. Heard. 2. As learned counsel appearing for the respondents accepts notice on behalf of the respondents, no formal steps are required. 3. With the consent of learned counsel for the parties, the matter is heard finally. 4. This Petit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rescribed under Section 107(4) of the CGST Act, the learned Appellate Authority has not calculated the period of limitation from the date of rejection of the application of the rectification which was passed on 11.12.2024. He would further submit that the similar issue came up before the Madurai Bench of the Madras High Court in M/s. SPK and Co. vs. The State Tax Officer, W.P.(MD) Nos. 27787/2024 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ving regard to the submissions made by learned counsel for the parties and particularly considering that there are explicit guidelines for recovery of outstanding dues in cases wherein, first appeal has been disposed of till the Appellate Tribunal comes into operation, this Court is of the considered opinion that nothing remains for adjudication in this Writ Petition. 8. However, liberty is res....