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TMI Blog2024 (9) TMI 1484X X X X Extracts X X X X X X X X Extracts X X X X ..... ick Sam For the Respondents : Mr. G. Nanmaran, SGP ORDER This writ petition has been filed challenging the order dated 12.7.2024 passed by the first respondent dismissing the appeal on the ground that the appeal was filed even beyond the condonable period of limitation and that there is no provision in the Tamil Nadu Goods & Service Tax Act, 2017 to condone the delay and entertain the appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t towards the condition of pre-deposit before the first respondent. 5. The learned Special Government Pleader appearing for the respondents submits that the assessment order was passed on 22.12.2023, that the limitation period prescribed under the Statute to file an appeal expired by 22.3.2024, that the further one month time given under the Statute for showing sufficient cause for non presenting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nable period of limitation stipulated under the said Act. 8. In the instant case, on going through the assessment order, it is seen that a total tax liability of Rs. 49 lakhs together with 10% penalty has been imposed against the petitioner on the ground that there was a mismatch of the input tax claim between GSTR - 3B and the ITC auto populated in GSTR - 2A. The petitioner has come up with a cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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