2023 (1) TMI 288

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Honourable Mr.Justice M.Sundar For the Petitioner : Mr.B.Thirumalai For the Respondents : Mr.V.Prashanth Kiran Government Advocate (Taxes) ORDER Mr.B.Thirumalai, learned counsel on record for writ petitioner and Mr.V.Prashanth Kiran, learned Government Advocate (Taxes) who accepted notice on behalf of lone respondent are before this Writ Court. 2. Owing to the narrow scope of the captione .....

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..... g to Section 169 (1)(b) of TN-G&ST Act submitted that it is imperative that the impugned order is served on the writ petitioner through registered post or speed post or courier with acknowledgement due at the writ petitioner's last known address of business or residence. 6. Responding to the aforementioned lone point on which captioned writ petition is predicated, learned Revenue counsel drew .....

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..... .... (f)..... (2)..... (3).....' 7. A careful perusal of language in which Section 169 is couched makes it clear that methods of service adumbrated therein are not conjunctive but are alternate methods of service. The reason is, the language in which sub-section (1) is couched makes it clear that service shall be by one of the methods adumbrated therein. To be noted as many as six metho .....

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..... orays into these territories. Suffice to say that an appeal under Section 107 is subject to a 'prescribed period of limitation' and a 'condonable period of limitation' i.e., three months and one month respectively. It is also circumscribed by a pre-deposit condition. If the writ petitioner is able to satisfy the Appellate Authority qua limitation and pre-deposit, it is open to the .....

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