9911796707
TMI Blog2025 (5) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... llant : M/s. Vishnu Priya For the Respondent : Mr. R. Gowri Shankar Sr.St. Counsel JUDGMENT M/s Nikitha Traders, a proprietary concern is the appellant herein. Being aggrieved by the order of the respondent herein, the writ petition is filed seeking a writ of certiorari and the same got dismissed. Hence, the intra court appeal. 2.The case of the appellant is that, for the period between April ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wo orders are impugned in the writ petition seeking certiorari. 3.The Learned Single Judge, after perusing the orders impugned, pointing out that Section 107 of the CGST Act provides right of appeal before the Joint Commissioner of GST and CE ( Appeals), dismissed the writ petition granting liberty to the writ petitioner to approach the appellate authority and raise all the grounds raised in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents, the respondent herein had passed order, without affording opportunity to rectify. 5.In support of the said argument, the learned Counsel had relied upon the judgment of this Court in WP(MD)No.6459 of 2024 in TVl. Thendral Electricals -vs- The Commissioner of Commercial Taxes, Dindigul : 2024 (9) TMI 1472 MHC and the order in SLP( civil) Dairy No.6332 of 2025 dated 21.03.2025 in Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the statute by filing the appeal after deposit of 10% of the duty and penalty demanded, to circumvent the condition, had approached the High Court invoking the writ jurisdiction. 8.We also find that, the statute provides for rectifying the defective or erroneous filing of return under wrong provision/ Form. The appellant had not come forward either prior to the show cause notice or after it o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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