9911796707
TMI Blog2023 (8) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent to accept the physical copy of the appeal - HELD THAT:- The petitioner appears to be a small-time trader, who has committed defaults in filing the returns and thereafter, has suffered the Assessment Order on 27.02.2023 - The appeal that was filed by the petitioner on 03.07.2023 was beyond the condonable period of thirty days, after the expiry of the first 90 days on 26.06.2023. The Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anthamala Government Advocate ORDER Mrs.K.Vasanthamala, learned Government Advocate takes notice on behalf of the respondent. 2. The petitioner has filed this writ petition for a direction to the respondent to accept the physical copy of the appeal and to condone the delay and consequently, to pass appropriate orders in the appeal on merits and in accordance with law. 3. The petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Office of the Appellate Commissioner has declined to accept the same stating that the petitioner has filed the appeal beyond the condonable period prescribed under Section 107 of the respective GST enactments. 6. The learned counsel for the petitioner has placed reliance on the decision of the Hon'ble Supreme Court in ITC Limited Vs. Union of India , 1998 (101) E.L.T.9 (S.C.). 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. The appeal that was filed by the petitioner on 03.07.2023 was beyond the condonable period of thirty days, after the expiry of the first 90 days on 26.06.2023. The Officers acting under the provisions of the GST Acts cannot entertain the appeal beyond the period of limitation and therefore, they have rightly rejected the same. 12. Considering the fact that the petitioner is a small-time tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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