ORDER

This writ petition has been filed challenging the impugned proceedings dated 29.09.2023 and 30.09.2023 passed by the Respondent.

2. Mr.C.Haroha Raj, learned Additional Government Pleader, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

3. The learned counsel for the petitioner would submit that the show cause notice dated 14.06.2023 was issued to the Petitioner, for which the Petitioner submitted his reply dated 14.06.2023, but the Respondent after rejecting the said reply on the ground that the petitioner had not filed the FORM GSTR-2A copies/relevant records passed the impugned proceedings on 29.09.2023 and 30.09.2024. Being aggrieved over the same, the Petitioner filed a Appeal before the Learned Deputy Commissioner (ST) (GST) (Appeals), Erode and Salem on 27.02.2024, which was rejected by the said authority, on the ground that there was a delay of 28 days in filing the Appeal and the 2nd Respondent has no power to condone the same.

4. Though the impugned proceedings dated 29.09.2023 and

30.09.2023, were under challenge in this Writ Petition, the learned counsel for the Petitione