2025 (10) TMI 249

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....e post session. Even now, when the matter was called, there was no representation for the petitioner. 3. In this Writ Petition, the petitioner has challenged the impugned Order dated 30.08.2024 passed by the respondent in Order-in-Original No:342/2024- GST (AC) for the period 2020-2021. 4. The preamble of the impugned order states that, if the petitioner is aggrieved by the order may file an appeal before the Additional Commissioner (Appeals II) at Newry Towers, No.2054, I Block, II Avenue, 12th Main Road, Anna Nagar, Chennai - 600 040, within 3 months from the date of the order. 5. It is noticed that, the petitioner has not filed an appeal in time. 6. It is also noticed that, the impugned order was preceded by Show Cause Notice....

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....3,929/- (Rupees Nineteen Lakhs Ninety three Thousand nine hundred and twenty nine Only) being the excess availment of ITC under the head 'Any other expense' shown in Table 14/GSTR 9C as discussed above, under Section 74(9) of the CGST Act 2017/TNGST Act 2017 read with Section 74(10) of the CGST/TNGST Act, 2017; v) I confirm the demand of Rs. 9,42,940/- (Rupees Nine Lakhs Forty Two Thousand Nine Hundred and Forty only) being the excess availed ITC on Capital goods for the period 2019-2020 as discussed above, under Section 74(9) of the CGST Act 2017/TNGST Act 2017 read with Section 74(10) of the CGST/TNGST Act, 2017; vi) I confirm the demand of Rs. 79,21,892/- (Rupees Seventy Nine Lakhs Twenty One Thousand Eight Hund....

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....n 74(9) of the COST/TNGST Act, 2017 read with Section 122(2)(b) of the CGST/TNGST Act, 2017 for the confirmed demands made at para (iv) (v) & (vi) above respectively." 8. At this juncture, relief sought for in this Writ Petition cannot be entertained in view of the decision of the Hon'ble Supreme Court in Asstt. Commr.(CT), LTU, Kakinada Vs Glaxo Smith Kline Consumer Health Care Ltd., in C.A.No.2413 of 2020, dated 06.05.2020, where the Hon'ble Supreme Court has held that the limitation prescribed under the Act for filing the appeal cannot be extended. 9. The petitioner also cannot expect the Court to set aside the Impugned Order as there are no procedural irregularities while passing the same. 10. Since the petitioner has appro....