2025 (9) TMI 1206

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....53, 18254, 18244, 18245, 18255, 18256 of 2025 - -<br>GST<br>Honourable Mr. Justice C. Saravanan For the Petitioner (in all W.Ps) : Mr. S. Karunakar For the Respondents (in all W.Ps) : Mr. R. Gowri Shankar Senior Standing Counsel for R1 & R2, Mr. R. Suresh Kumar Additional Government Pleader for R3 COMMON ORDER By this common order, these five Writ Petitions have been disposed of at the....

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.... Rs.50,48,207/- Rs.1,00,96,414/- 2. 23187/2025 2018-19 50/AC/GST/20 22-23, dated 29.03.2023 Order-in-Original No. 60/AC/GST/2024 DIN-20241059XO 000000005E7 and demand in GST DRC 07 order dated 21.10.2024 Rs.18,16,093/- Rs.18,16,093/- Rs.36,32,186/- 3. 23188/2025 2019-20 50/AC/GST/2022-23, dated 29.03.2023 Order-in-Original No. 60/AC/GST/2024 DIN-20241059....

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....able to be taxed under TNVAT Act, 2006, as the work was completed before 01.07.2017. However, the payments were received after the implementation of GST with effect from 01.07.2017. 4. As far as the delay in filing the appeal is concerned, it is submitted that the petitioner was unwell and therefore, the petitioner could not file an appeal in time and therefore, the petitioner has constrained t....

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....f CCE and Customs Vs. Hongo India (P) Limited reported in (2009) 5 SCC 791. 7. However, the petitioner is willing to deposit 30% of the tax as a condition for taking up the appeal by the Appellate Authority. Since this would apply a generation of income to the Government and considering the fact that the petitioner may have a case on merits, which would have otherwise been entertained by the Ap....