2024 (6) TMI 1243

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..... roper explanation also forthcoming from the petitioner as to why the statutory appeal was not filed in time except stating that the petitioner had handed over the papers to the Sale Tax Practitioner/GST Practitioner to file an appeal, but was not filed. This Court is inclined to exercise its discretion in favour of the petitioner by quashing the impugned order and by remitting the case back to the .....

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..... utory appeal was not filed in time except stating that the petitioner had handed over the papers to the Sale Tax Practitioner/GST Practitioner to file an appeal, but was not filed. 4. That apart, the learned counsel for the petitioner would submit that the amount taxable under the TNVAT Act, 2006 has been included for the purpose of determining the tax liability of the petitioner under the GST Act .....

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