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2023 (10) TMI 475 - HC - GSTMaintainability of petition - availability of alternative remedy - time limitation for filing appeal - non-filing of returns for a period of six months - HELD THAT:- Although this Court has taken different view in DDA TYRES AND SERVICES VERSUS DEPUTY COMMISSIONER OF GST, DEPUTY STATE TAX OFFICER, OFFICE OF THE DEPUTY STATE TAX OFFICE, DHARMAPURI. [2023 (10) TMI 381 - MADRAS HIGH COURT] by relegating the party to file an appeal, Court is of the view that no useful purpose will be served by keeping the petitioner outside the purview of the GST regime, as the petitioner will continue to carry on business. This view has also been taken by this Court in M/s.Suguna Cutpiece Center Vs. Appellate Deputy Commissioner (ST) (GST) and another [2022 (2) TMI 933 - MADRAS HIGH COURT]. The Court is inclined to dispose this writ petition by quashing the impugned order subject to the petitioner depositing all the tax due for the period from April 2022 to July 2023 together with interest - petition disposed off.
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