TMI Blog2023 (1) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed on the ground of limitation - HELD THAT:- A careful perusal of the impugned order brings to light that the date of communication to the writ petitioner qua the cancellation order is 08.03.2022. Three months therefrom elapsed on 08.06.2022 i.e., the prescribed period qua Section 107 of CG ST Act elapsed on 08.06.2022. Condonable period of one month thereafter elapsed on 08.07.2022. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... processed on its own merits and in accordance with law. Appeal dismissed. - W.P.No.34774 of 2022 And W.M.P.No.34194 of 2022 - - - Dated:- 2-1-2023 - Honourable Mr.Justice M.Sundar For the Petitioner : Mr.B.Manoharan For the Respondents : Mr.B.Ramanakumar CGSSC ORDER Captioned writ petition and captioned writ miscellaneous petition (WMP) will now stand disposed of by this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nication to the writ petitioner qua the cancellation order is 08.03.2022. Three months therefrom elapsed on 08.06.2022 i.e., the prescribed period qua Section 107 of CG ST Act elapsed on 08.06.2022. Condonable period of one month thereafter elapsed on 08.07.2022. The appeal was preferred by the writ petitioner only on 08.09.2022. 5. Law is well settled that when there is a cap, Section 5 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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