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TMI Blog2023 (8) TMI 971X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The petitioner was issued with reminder notice on 09.11.2022 and on 19.01.2023 asking the petitioner to file a reply to the Show Cause Notice bearing Ref.No.210911200007261 dated 18.02.2022 - the Court is inclined to condone the delay in filing the appeal by the directing the first respondent to dispose of the appeal of the petitioner on merits and in accordance with law within a period of four weeks from the date of receipt of a copy of this order. Petition disposed off. - Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.S.Ramanathan For the Respondents : Mrs.K.Vasanthamala Government Advocate ORDER Mrs.K.Vasanthamala, learned Government Advocate takes notice on behalf of the respondents. 2. Heard the learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State Tax Officer, Valparai Assessment Circle, Coimbatore in Form DRC 07 Ref.No.ZD3307220020080 for the period : May 2020 dated 05.07.2022. I have carefully verified the records submitted before me and after examining, the documents and contentions raised by the appellant following order is passed as per the provisions of the TNGST Act, 2017. The Goods and Services Tax 2017 was implemented from 1st July 2017. As per Section 107(1) of the TNGST Act 2017 Any person aggrieved by any decision or order passed under this act or the State Goods and Service Tax act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such appellate authority as may be prescribed within three months from the date on which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f three months as per section 107(1) of the TNGST Act. Such time of further one month expires on 04.11.2022. The appellant has filed the appeal before this forum only on 01.02.2023 by a further delay of eighty nine days for which there is no provision under the TNGST Act, 2017 to condone the delay and entertain the appeal filed by the appellant. Hence I have no other option except to dismiss the appeal filed by appellant, since the appeal has been filed beyond the condonable limit with a delay of eighty nine days. In fine, the appeal stands Dismissed. 9. It is seen from the records that the order passed by the first respondent cannot be questioned as the appeal has been filed belatedly. 10. At the same time, it is evident that the Assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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