9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (7) TMI 100 - HC - GSTValidity of assessment order - HELD THAT - An identical issue, in respect of the very same assessee in M/S. SRI MUTHARAMMAN TRADERS VERSUS THE STATE TAX OFFICER, THE DEPUTY COMMISSIONER (ST) GST, CHENNAI. 2023 (6) TMI 1234 - MADRAS HIGH COURT , wherein the challenge was for the assessment years 2020-21 and 2021-22 - The challenge in the present case is to an order of assessment dated 31.10.2022 passed under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 for the assessment year 2019-2020. Though the aforesaid Writ Petitions have been filed on identical premise as the present one, in that statutory appeals filed by the petitioner had been rejected as belated, and rightly so, seeing as they had been filed 10 days beyond the statutorily permissible condonable period of 120 days. In light of the identity in facts and circumstances, the aforesaid order is taken to be passed in this Writ Petition as well including the directions. Let the petitioner re-present the appeal papers within a period of one (1) week from date of receipt of a copy of this order - Petition disposed off.
Issues:
The challenge to an order of assessment under the Tamil Nadu Goods and Services Tax Act, 2017 for the assessment year 2019-2020 based on the delay in filing statutory appeals. Judgment Details: The Writ Petition challenged an order of assessment dated 31.10.2022 under the Tamil Nadu Goods and Services Tax Act, 2017 for the assessment year 2019-2020. The petitioner's statutory appeals were rejected as belated, filed 10 days beyond the permissible condonable period of 120 days. The explanation for the delay included the petitioner's lack of awareness of the order being uploaded in the GSTIN portal and the petitioner's illness at the time. The Court considered the explanation and, with no strenuous objection from the respondents, decided to condone the 10-day delay and allow the appeals to be restored for consideration by the appellate authority. The petitioner was directed to re-present the appeal papers within one week for further proceedings in accordance with the law. Separate Judgment: No separate judgment was delivered by the Judge in this case.
|
