9911796707
TMI Blog2024 (6) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner as being barred by limitation - appeal rejected as being beyond the period of limitation prescribed in Section 107 of applicable GST enactments - HELD THAT:- The impugned appellate orders indicate that appeals were filed about 21 to 24 days beyond the period for which appeal could be condoned by the appellate authority. The petitioner has explained the reasons for such delay by point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aised. Petition disposed off. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. T. Ramesh For the Respondents : Mr. V. Prashanth Kiran, Govt. Adv. (T) COMMON ORDER By these three writ petitions, the petitioner challenges appellate orders declining to receive appeals filed by the petitioner as being barred by limitation. 2. Assessment orders were issued against the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriated from the bank account of the petitioner in the Axis Bank towards the demand confirmed in the assessment orders. 4. Mr.V.Prashanth Kiran, learned Government Advocate, accepts notice for the respondents. He submits that the appellate authority was constrained to reject the appeals since such appeals were presented beyond the period prescribed in Section 107 of applicable GST enactments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the appellate authority is directed to receive and dispose of the appeals presented by the petitioner on merits without going into the question of limitation. Since a sum of Rs. 1,26,02,698.80 was appropriated pursuant to the bank attachment, the said bank attachment shall stand raised. It is also open to the petitioner to file an appropriate application before the appellate authority with reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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