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2022 (9) TMI 1548 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - Petition filed only for the reason that the statutory time limit had expired by the time the petitioner came to be aware of the order - HELD THAT - The order is stated to have uploaded on the website of the portal, but the petitioner has not been intimated about such uploading by any means. It is only when coercive recovery was taken to recover the demand under the order that the petitioner states that it came to be aware of the impugned order having come to be passed. In such circumstances and in view of there being no objection to the request of the petitioner to file a statutory appeal, time of two (2) weeks from today is granted to the petitioner to file an appeal. Appeal, if filed within the time as granted, shall be taken on file without reference to limitation, but ensuring compliance with all other statutory conditions, including pre-deposit. Petition dismissed.
Issues involved:
Challenge to order under Tamil Nadu Goods and Services Tax Act, 2017 due to expired statutory time limit for appeal. Analysis: Issue 1: Statutory Appeal Time Limit The petitioner sought to challenge an order dated 28.01.2022 under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017, despite the statutory time limit for appeal having expired. The petitioner was unaware of the order until coercive recovery measures were initiated. The court noted that the order had been uploaded on the portal but the petitioner had not been informed of it. The petitioner, represented by Mr. Adithya Reddy, filed a Writ Petition due to the delay in becoming aware of the order. Issue 2: Acceptance of Appeal The learned Additional Government Pleader, Mr. TNC. Kaushik, representing the respondent, accepted notice and was prepared to proceed with the matter at the stage of admission. Mr. Kaushik did not object to the petitioner's request to file a statutory appeal despite the expiry of the time limit. The court granted the petitioner a two-week extension to file the appeal. If the appeal is filed within this period, it will be accepted without reference to the limitation period, subject to compliance with other statutory conditions, including pre-deposit. Conclusion The High Court of Madras, presided over by THE HONOURABLE DR. JUSTICE ANITA SUMANTH, dismissed the Writ Petition but granted the petitioner two weeks to file an appeal challenging the order under the Tamil Nadu Goods and Services Tax Act, 2017. The court allowed the appeal to be filed without considering the limitation period, provided all other statutory requirements, including pre-deposit, are met. The judgment concluded without imposing any costs on the parties involved, and the connected Miscellaneous Petitions were closed.
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