9911796707
TMI Blog2024 (6) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... r : Mr. T. Ramesh For the Respondents : Mr. V. Prashanth Kiran, Govt. Adv. (T) COMMON ORDER By these three writ petitions, the petitioner challenges appellate orders declining to receive appeals filed by the petitioner as being barred by limitation. 2. Assessment orders were issued against the petitioner either on 30.09.2023 or 03.10.2023. In respect thereof, the petitioner filed rectification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irmed in the assessment orders. 4. Mr.V.Prashanth Kiran, learned Government Advocate, accepts notice for the respondents. He submits that the appellate authority was constrained to reject the appeals since such appeals were presented beyond the period prescribed in Section 107 of applicable GST enactments. 5. The impugned appellate orders indicate that appeals were filed about 21 to 24 days beyo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner on merits without going into the question of limitation. Since a sum of Rs. 1,26,02,698.80 was appropriated pursuant to the bank attachment, the said bank attachment shall stand raised. It is also open to the petitioner to file an appropriate application before the appellate authority with regard to the refund of the sum appropriated from the petitioner's bank account. 6. These ..... X X X X Extracts X X X X X X X X Extracts X X X X
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