9911796707
TMI Blog2023 (10) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of cancellation of registration within the time period specified in Section 30 of the said Act includes a person whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration under Section 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specified under sub-section (1) of Section 30 of the said Act. Petition closed. - THE HONOURABLE MR. JUSTICE C. SARAVANAN For the Petitioner : Mr. P. Vasudevan (in both W.Ps.) For the Respondent : Mr. V. Prasanth Kiran Government Advocate (in both W.Ps.) COMMON ORDER By this common order both the writ petitions are being disposed of. 2. The petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom non-presenting the appeal within the period of three months as per Section 107(1) of the TNGST Act. Such time of further one month expires on 01.10.2022. The appellant has filed the appeal before this forum only on 10.11.2022 by a further delay of one month and nine days for which there is no provision under the TNGST Act 2017 to consider the delay and entertain the appeal filed by the appellant. Hence I have no other option except to dismiss the appeal filed by the appellant, since the appeal has been filed beyond the condonable limit with a delay of 39 days. 4. However, it is noticed that the Government has itself issued a notification giving amnesty to file application vide G.O.Ms.No.36, Commercial Taxes and Registration (B1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, the person who has failed to apply for revocation of cancellation of registration within the time period specified in Section 30 of the said Act includes a person whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration under Section 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specified under sub-section (1) of Section 30 of the said Act. 5. Considering the above, the Writ Petition in W.P. No. 3887 of 2023 is closed by giving liberty to the petitioner to approach the authorities in terms of the above notification. In view of similar facts and circumstances, the Writ Petition in W.P. No. 3880 of 2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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