Thirumalai Balaji Constructions Vs Deputy Commissioner (ST)
Date: June 1, 2025
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): C.SARAVANAN
Subject Matter
Taxpayer allowed to file delayed GST Appeal manually with 25% Pre-Deposit
Summary
The Madras High Court delivered a ruling on three writ petitions filed by Thirumalai Balaji Constructions challenging the assessment orders for the financial years 2017-18, 2019-20, and 2020-21. The petitioner failed to file statutory appeals within…
By this common order, these three Writ Petitions are taken up for disposal. These Writ Petitions are filed against the impugned orders dated 30.09.2024 passed by the second respondent in Form GST ASMT 14 for the assessment years 2017-18, 2019-20 and 2020-21. 2. The petitioner has not filed appeals before the ADC (GST) Appeals, Trichy, within 90 days as required in intimation to the petitioner …