2025 (10) TMI 442

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.... Petitioner : Mr. Adithya Reddy For the Respondent : Mr. C. Harsha Raj Special Government Pleader ORDER In this Writ Petition, the petitioner has challenged the impugned Order dated 16.11.2024 passed under Section 74 of the respective GST enactment for the period July 2017 to March 2018. 2. The impugned Order has preceded by an Intimation in Form GST DR1-01A dated 31.07.2023 followed b....

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....the petitioner has failed to appear for personal hearing. Hence, the aforesaid demand has been confirmed. 6. It is further noticed that, after issuance of Notice in Form GST DR1- 01A dated 31.07.2023 and prior to issuance of Notice in Form GST DRC-01 dated 19.10.2023, a notice in DRC-01 dated 18.10.2023 was issued by the Assistant Commissioner (ST), Hosur (South)-II for the same period i.e. 201....

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....terial purchased during that financial year and i kept bills myself please dropped the notice and do the needfull. 8. There is no difference between the demand proposed in Notice in Form GST DRC-01 dated 19.10.2023 and Notice in DRC-01 dated 18.10.2023 9. It is further noticed that, challenging the impugned Order dated 16.11.2024, the petitioner filed a Rectification Application on 19.02.202....

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....s per 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, there cannot be any further extension of time for filing an appeal. 13. However, to balance the interest of the petitioner and the respondent, the Court is inclined to give liberty to the petitioner to file a statutory ....