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TMI Blog2024 (1) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... y For the Petitioner : Mr.T.PRamod Kumar Chopda Senior Counsel for Mr.P.Aruna Chopda For the Respondents : Ms.Amirtha Poonkodi Dinakaran Government Advocate (Tax) ORDER This writ petition has been filed to call for the records on the file of the 1st respondent in GST:33AACCG0975D1ZZ/2018-19 dated 02.06.2023 and consequential order passed u/s 73 and Form GST DRC- 07 having reference No.ZD330623 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quential order u/s 73 confirming the proposal relating to alleged excess claim of Input Tax Credit. Hence, the present writ petition. 3. Today, when the matter is taken up for hearing, the learned counsel appearing for the petitioner would submit that though the petitioner sought for a larger relief, now, he would restrict the relief to the extent that it would suffice if this Court passes an ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e. on 01.06.2023, the petitioner was under an impression that the order would be passed after the time limit fixed for filing the reply, i.e. 02.07.2023. However, 1st the respondent passed the assessment order on the very same day, on which, reply was filed by the petitioner i.e. 02.06.2023 and the petitioner came to know about the said impugned order only when the 1st respondent issued recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record, it appears that the reasons assigned by the petitioner for the delay in filing the Appeal are reasonable. Hence, this Court is inclined to condone the delay, as, the petitioner's right to prefer appeal cannot be deprived of on account of the delay, which has occurred beyond their control. Accordingly, the delay in filing the appeal is condoned. 9. Therefore, the Appellate Authority i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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