^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes

GST Forms

My Favourites ^New

GST Diary

GST Notebook

GST Staff Manager ^New

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

BHARAT ENTERPRISES vs. THE DEPUTY COMMISSIONER (ST) , THE ASSISTANT COMMISSIONER (ST)
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

Ramamurthy

N.murali

Res. Counsel

K.vasanthamala

Petitioner / Applicant	BHARAT ENTERPRISES
Respondent	THE DEPUTY COMMISSIONER (ST) , THE ASSISTANT COMMISSIONER (ST)
Court	Madras High Court
State	Tamilnadu
Date	Sep 20, 2023
Order No.	W.P. No. 27496 of 2023 And W.M.P. Nos. 26942 And 26943 of 2023
Citation	2023(9) TAXREPLY 8174
Original Order
My Favorites	Add to Fav ☆ Add to favorites.

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
ORDER Mrs. K. Vasanthamala, learned Government Advocate takes notice on behalf of the respondents. 2. The petitioner has challenged the impugned order dated 19.04.2023 passed by the first respondent. By the impugned order, the first respondent has dismissed the appeal filed by the petitioner against the order dated 12.04.2023 on the ground of limitation. Operative portion of the impugned order reads as under:- “(iv)In the appellant's case, the demand order has been communicated to the appellants on 02.04.2022 through online. In normal circumstances the appellants had time till 01.07.2022 to file appeal against the order of cancellation before this forum. Further, as per section 107(4) of the TNGST Act, 2017, the appellant also had one month time for sufficient cause from non-presenting the appeal within the period of three months as per section 107(1) of the TNGST Act 2017. Such time of further one month also expired on 01.08.2022. (v)The appellant has fail....