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GUNASEKARAN DURAIBABU vs. THE COMMERCIAL TAX OFFICER, SALEM, TAMILNADU
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

Ramamurthy

Res. Counsel

Tnc.kaushik

Petitioner / Applicant	GUNASEKARAN DURAIBABU
Respondent	THE COMMERCIAL TAX OFFICER, SALEM, TAMILNADU
Court	Madras High Court
State	Tamilnadu
Date	Sep 27, 2023
Order No.	W.P.No. 28454 of 2023 And W.M.P.Nos. 27996 and 27997 of 2023
Citation	2023(9) TAXREPLY 8175
Original Order
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ORDER
ORDER Mr.TNC.Kaushik, learned Additional Government Pleader takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned Assessment order dated 24.04.2023. By the impugned order, the respondent has confirmed a sum of Rs. 2,16,788/- being arrears of the tax, interest and the penalty thereon. The petitioner has failed to filed an appeal against the impugned Assessment Order dated 24.04.2023 within the condonable period under Section 107 of the TNGST Act, 2017. Hence, the writ petition has been filed. 3. The learned counsel for the petitioner submits that as on date the petitioner has also paid an arrears of tax, interest and the penalty on 08.09.2023. 4. The learned Additional Government Pleader for the respondent would submit that the writ petition is devoid of merits and it is liable to be dismissed in the light of the decision of the Hon'ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo ....