BVD POWER PRIVATE LIMITED Vs. STATE TAX OFFICER

JUDGEMENT

(1.) By this common order, both the writ petitions are being disposed. In W.P.No.2266 of 2020, the petitioner has challenged the impugned order dated 8.12.2018 denying the transitional input tax credit availed by the petitioner for the period between July 2017 and December 2017 on the works contact.

(2.) Against the said order, the petitioner had attempted to upload the appeal. However, the petitioner was unable to upload the appeal memorandum. Since the petitioner encountered difficulties in uploading the said appeal memorandum through the website of the Government, the petitioner sent a written representation in person regarding the difficulties by it faced.

(3.) As the petitioner was unable to upload the appeal on the website, the petitioner manually filed the appeal on 16.4.2019. The Deputy Appellate Commissioner proceeded to pass the impugned order dated 9.7.2019 and has dismissed the same on the ground that it is time barred under Section 107 (1) of the Tamil Nadu Goods and Service Tax Act, 2017. Under these circumstances W.P.No 2207 of 2020 has been filed.