2025 (9) TMI 1870

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....: Mr. P. Rajkumar For the Respondent : Mr. TNC. Kaushik Additional Government Pleader ORDER Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 2. This Writ Petition has been disposed of at the time of admission, after hearing the learned counsel for the petitioner and the learned Additional Government Pleader for the responden....

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....3.2023 with effect from 01.10.2023 vide notification No.28/2024-Central Tax dated 31.10.2021. 5. Facts reveals that the petitioner had mistakenly invoked the jurisdiction of the respondent under Section 161 on 26.03.2025 against the impugned order dated 27.03.2023 which came to be dismissed on 21.05.2025 as barred by limitation. To that extent, the rejection of the rectification application vid....