2026 (6) TMI 51

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....S.Maharajan Shivani.P For the Respondent(s) : Ms. Amirtha Poonkodi Dinakaran, Government Advocate ORDER Ms. Amirtha Poonkodi Dinakaran, the learned Government Advocate, takes notice on behalf of the Respondent. 2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for th....

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....er had filed an appeal before the Appellate Authority under section 107 of the respective GST enactments. 5. The extended period of limitation for filing an appeal against the impugned order would have expired on 07.04.2026. It is noticed that the present writ petition has been filed on 02.04.2026 within the condonable period of limitation. Thus, the Writ petition has been filed within the cond....

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....tioner was proceeded under Section 74 of the respective GST enactment, it is not open for the petitioner to challenge the jurisdiction of the respondent on the ground of limitation. 8. At this juncture the learned counsel for the petitioner submits that the petitioner is willing to produce all the records to substantiate the defence taken by the petitioner in the reply dated 28.07.2025 filed in....