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2024 (4) TMI 778 - HC - GSTMaintainability of petition - Appellate Tribunal has not been constituted - this Writ Petition filed to review the order passed by the 1st respondent Deputy Commissioner(ST) GST (Appellate Authority)/1st respondent herein - HELD THAT:- The order does not call for any interference. The order does not suffer from any of the vices which would render the impugned order amenable/susceptible to a review under Art.226 of the Constitution of India. The order is also well reasoned and also does not suffer from any short coming. Therefore, the Writ Petition is liable to be dismissed. However, considering the fact that the petitioner has paid the disputed tax on 27.07.2022, the only relief the petitioner can seek is for payment of interest in installment. As per Sec.80 of the TNGST Act, 2017, the petitioner has to approach the Commissioner. This Writ petition is dismissed with liberty to the petitioner to approach the Commissioner within a period of 30 days from the date of receipt of this order.
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