TMI Blog2020 (10) TMI 1274X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 31 of TNGST Act, within a period of 30 days from the date of its receipt before the Appellate Authority, who has been empowered to condone delay in filing such appeal for an extended period of 30 days, if sufficient cause for not preferring appeal within that period is made out. However, the Petitioner did not prefer any such appeal before the Appellate Authority, but has instead filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice P.D. Audikesavalu, J. For the Petitioner : Mr. S. Rajasekar. For the Respondent : Mrs. G. Dhana Madhiri Government Advocate (Taxes). ORDER (through video conference) Heard Mr. S. Rajasekar, Learned Counsel for the Petitioner and Mrs. G. Dhana Madhiri, Learned Government Advocate (Taxes) for the Respondent, and perused the materials placed on record, apart from the ple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Writ Petition on 06.04.2006 challenging the order passed by the Respondent beyond the maximum limitation period of 60 days from the date of receipt of copy of that order. 3. The Hon'ble Supreme Court of India in Assistant Commissioner (CT) LTU, Kakinada -vs- Glaxo Smith Kline Consumer Health Care Limited (Order dated 06.05.2020 in Civil Appeal No. 2413 of 2020) has emphatically laid d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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