9911796707
TMI Blog2023 (9) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... late Deputy Commissioner has been directed to dispose of the petitioner's appeal on merits. Consequently, the impugned order passed by the first respondent is quashed and the case is remitted back to 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. - THE 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 petitioner and the learned Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 said decision or order is communicated to such person. As per the provisions of the Act, the appellants have sufficient time of three months to file their appeal against any order against which they are aggrieved. And as per Section 107(4) of the TNGST Act, 2017, which reads as follows: The Appellate Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 three months. In fine, the appeal stands Dismissed. 6. The facts of the case are almost identical as in W.P.No.22716 of 2023 wherein, the first respondent Appellate Deputy Commissioner has been directed to dispose of the petitioner's appeal on merits. Consequently, the impugned order passed by the first respondent is quashed and the case is remitted back to 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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