2020 (4) TMI 304

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..... The failure on the part of the petitioner to file the appeal in time was on account of the attempt of the petitioner to unsuccessfully upload the appeal memorandum on the website of the 1st respondent - This resulted in the delay and therefore the petitioner filed the appeal manually on 16.4.2019 by which time the limitations had expired under Section 107(1) of the Tamil Nadu Goods and Service Tax .....

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..... ttempted 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 petit .....

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..... x Act, 2017. I find merits and the contentions raised by the petitioner. 6. Under these circumstances, the impugned order dated 9.7.2019 is quashed and accordingly the Appellate Deputy Commissioner is directed to take up the appeal filed by the petitioner and dispose the same on merits in accordance with law. 7. The appellate Deputy Commissioner shall pass order within a period of 45 days fr .....

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