9911796707
TMI Blog2024 (6) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... - petitioner is unable to file statutory appeal - HELD THAT:- The petitioner may have the case on merits, the Court is inclined to dispose of this Writ Petition by directing the petitioner to approach the first respondent with an appeal within 30 days from the date of receipt of a copy of this order along with pre-deposit of 25% of the disputed tax. In case along with aforesaid appeal and the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the petitioner would submit that in case the petitioner is given an opportunity to file appeal, the petitioner will canvas the rights before the Appellate Commissioner under Section 107 of the TNGST Act, 2017. 3. On the other hand, the learned Government Advocate for the xrespondents would submit that neither this Writ Petition is maintainable nor the appeal is maintainable. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent, the appeal shall be entertained and disposed of on merits and in accordance with law without any reference to the limitation. The respondents are directed to ensure that online facilities are made available to the petitioner to file the appeal. In any event, the petitioner shall file a manual copy of the appeal within a period of 30 days from the date of receipt of a copy of this order and s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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