TMI Blog2022 (6) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate, that, the three years period ends only on 30.09.2021 within which since the order dated 08.07.2021 has been passed it is saved by limitation. Therefore, that point cannot be canvassed by the learned counsel for the petitioner in favour of the petitioner. Insofar as other merits of the case like submission of supporting documents etc., this Court need not go into those aspects and that matter has to be necessarily gone into by the appellate authority before whom the petitioner can file appeal under Section 107 of the Act. This writ petition is not entertainable and accordingly it is dismissed. - Writ Petition No.7254 of 2022 And W.M.P.Nos.7284 & 7285 of 2022 - - - Dated:- 29-3-2022 - Honourable Mr. Justice R. Suresh Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing officer has stated that the documents have not been filed in support of the claim made by the petitioner for claiming Input Tax Credit and in this regard, all original documents are with the petitioner, which they are ready and willing to submit before the assessing authority any time. Therefore, on these grounds the petitioner wants to assail the impugned order. 5. However, Mr.V.Prasanth Kiran, learned Government Advocate appearing for the respondents would submit that the due date for furnishing the annual return for the financial year 2017-18 was 30.09.2018 and if that date is taken into consideration, within three years period i.e., on 08.07.2021 itself the order impugned has been passed, therefore it is saved by limitation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inclined to dispose of the Writ Petition with the following orders: ● That the impugned order can be assailed by filing appeal before the appellate authority. Therefore this writ petition is not entertainable and accordingly it is dismissed. ● However, liberty is granted to the petitioner to file such appeal under Section 107 of the Act within a period of two weeks from today, failing which, the petitioner has to face the consequences in the context of three months limitation plus one month condonable period under the provisions of the Act as well as the rules made thereunder. 11. With these observations, this Writ Petition is dismissed. No Costs. Consequently, connected Miscellaneous Petitions are closed. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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