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2024 (7) TMI 1510

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....For the Petitioner : Mr. Raja. Karthikeyan For the Respondent : Mr. J.K. Jayaselan Government Advocate ORDER Heard learned counsel for the petitioner and learned Government Advocate for the respondent. 2. The petitioner is before this Court against the impugned order dated 28.12.2023 bearing reference in GSTIN:33AABCK1651R1ZC passed by the respondent for the assessment year 2017-18. The impugn....

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....spective GST Enactments as held by the Hon'ble Supreme Court in the case of Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur and others reported in (2008) 3 SCC 70 and submitted that these Writ Petition is liable to be dismissed. 5. On the other hand, the learned counsel for the petitioner submits that the petitioner has been mulcted with unjust demand and that the petitioner ....

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....itioner can be given a liberty to file statutory appeal before the Deputy Commissioner (GST) (Appeals)(State Tax), Madurai and Tirunelveli, although the limitation is expired as on date. 8. This Court is, therefore, inclined to exercise its discretion in favour of the petitioner, considering the fact that the petitioner is facing severe financial constraints and is being proceeded with under the ....