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KM WEDDING EVENTS MANAGEMENT PVT. LTD. vs. THE DEPUTY COMMISSIONER (ST) CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
R.anish Kumar
Res. Counsel
K.vasanthamala

Petitioner / Applicant

KM WEDDING EVENTS MANAGEMENT PVT. LTD.

Respondent THE DEPUTY COMMISSIONER (ST) CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jul 8, 2024
Order No.

W. P. Nos. 16394 & 16397 of 2024 and W. M. P. Nos. 17954 & 17956 of 2024

Citation

2024(7) TAXREPLY 11285

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ORDER

COMMON ORDER Against the order dated 30.06.2023 of the State Tax officer for assessment years 2019-20 and 2020-21, the petitioner filed an appeal before the appellate authority on 21.11.2023. According to the petitioner, such appeal was filed within the four month period with in which delay could be condoned if reckoned from the date of receipt of the order on 22.07.2023. In view of the rejection of such appeal on the ground of limitation, these writ petitions were filed. 2. Learned counsel for the petitioner submits that the petitioner's GST registration was cancelled. Consequently, he submits that the petitioner was unable to access the GST portal. The order in original was communicated to the petitioner by e-mail on 22.07.2023 and, if computed from the said date, learned counsel submits that the appeal should not have been rejected on the ground of limitation. 3. Mrs. K.Vasanthamala, learned Government Advocate, accepts notice for the respondent. She submits that ....

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