9911796707
TMI Blog2024 (5) TMI 971X X X X Extracts X X X X X X X X Extracts X X X X ..... in lien and de-freeze the petitioner's bank account - HELD THAT:- The reason given by the petitioner for approaching the first respondent beyond the condonable period of limitation is that the petitioner was suffering from health issues and that he was taking treatment and could not file the appeal in time and therefore, there is a delay. It is noticed that in the application filed by the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner, if any, shall be entertained and disposed of by the first respondent on merits and in accordance with law without reference to the limitation as expeditiously as possible. The petition is disposed off. - Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. S. Yasar Arafath For the Respondents : Mr. R. Suresh Kumar Additional Government Pleader ORDER Mr.R.Suresh Kumar, lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .06.2023. 4. A statutory appeal had to be filed within a period of 90 days in terms of Section 107(1) of the TNGST Act, 2017 or within a further period of 30 days with an application to condone the delay in filing the appeal. 5. In this case, the petitioner has filed an appeal only on 11.11.2023, which is beyond the condonable period of 30 days, after the expiry of 90 days for filing the appeal. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te the assessment that has been passed by the second respondent on 12.06.2023. The petitioner appears to be a small time dealer registered under the provisions of TNGST Act, 2017. 8. Although the first respondent cannot be faulted for not entertaining the appeal, as the appeal is beyond the condonable period of limitation, discretion can be exercised in favour of the petitioner subject to the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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