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NALLA MOHAMMED HAMEEDABANU vs. THE APPELLATE DEPUTY COMMISSIONER
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
S.sathyanarayanan
Res. Counsel
K.vasanthamala

Petitioner / Applicant

NALLA MOHAMMED HAMEEDABANU

Respondent THE APPELLATE DEPUTY COMMISSIONER
Court Madras High Court
State

Tamilnadu

Date Jul 12, 2023
Order No.

W.P. No. 20626 of 2023

Citation

2023(7) TAXREPLY 7687

Original Order
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ORDER

ORDER Mrs.K.Vasanthamala, learned Government Advocate takes notice on behalf of the respondent. 2. The petitioner has filed this writ petition for a direction to the respondent to accept the physical copy of the appeal and to condone the delay and consequently, to pass appropriate orders in the appeal on merits and in accordance with law. 3. The petitioner appears to have suffered an order under Section 73 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017, on 27.02.2023, which was communicated to the petitioner on the same day through internet. 4. The petitioner ought to have filed an appeal within 90 days in accordance with law under Section 107 of the respective GST enactments. The last date for filing an appeal would have expired on 26.05.2023. The petitioner had a grace period of another 30 days to file an appeal along with the application to condone the delay. 5. Thus, the last date for filing an application to condone the delay would have expired o....

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