9911796707
TMI Blog2024 (8) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... al filed beyond the statutory period of limitation under Section 107 of the TNGST Act, 2017 - HELD THAT:- It is noticed that the appeal made before the first respondent is dated 24.04.2024. Though the limitation for filing an appeal under Section 107 GST would have expired on or before 20.03.2023, the petitioner had another 30 days period for filing of application to condone the delay upto 19.04.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by the order passed by the Original Authority - Considering the fact that the petitioner may have a case on merits, the Court is of the view that there can be a positive direction to the first respondent to dispose of the appeal on merits and in accordance with law without reference to limitation. Petition disposed off. - Honourable Mr. Justice C. Saravanan For the Petitioner : Mr.C.M.Mari C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 107 GST would have expired on or before 20.03.2023, the petitioner had another 30 days period for filing of application to condone the delay upto 19.04.2023 explaining sufficient cause to condone the delay. Hence, there is a marginal delay of only 5 days in filing the appeal beyond the condonable period. 5. Prima facie , the Court is of the view that the order rejecting the appeal cannot be faulte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty. 8. Considering the fact that the petitioner may have a case on merits, the Court is of the view that there can be a positive direction to the first respondent to dispose of the appeal on merits and in accordance with law without reference to limitation. This Writ Petition is disposed of with above directions. No costs. Consequently, connected miscellaneous petition is closed. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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