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DDA TYRES AND SERVICES vs. DEPUTY COMMISSIONER OF GST & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

P. Vasudevan

Res. Counsel

V. Prasanth Kiran

Petitioner / Applicant	DDA TYRES AND SERVICES
Respondent	DEPUTY COMMISSIONER OF GST & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Aug 23, 2023
Order No.	W.P. Nos. 3877 and 3880 of 2023 and W.M.P. Nos. 3950 and 3952 of 2023
Citation	2023(8) TAXREPLY 8057
Original Order
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ORDER
COMMON ORDER By this common order both the writ petitions are being disposed of. 2. The petitioner has filed W.P. No. 3877 of 2023 challenging the Impugned Order dated 21.11.2022 passed in Appeal No. 362 of 2022 declining to condone the delay of 132 days in filing appeal against order dated 06.05.2022 cancelling the petitioner's GST Registration. 3. The operative portion of the Impugned Order reads as under:- “The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months allow it to be presented within a further period of one month. As per the above provision, if the appellants has been prevented for sufficient cause from non-presenting the appeal within the aforesaid period of three months as per Section 107(1) of the TNGST Act, 2017, the appellant has been allowed a further period of one month, only if the appellant has been prevented by suffi....