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SAKTHI FASHIONS vs. THE APPELLATE AUTHORITY
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
Suresh Babu
Res. Counsel
Sai Srujan Tayi

Petitioner / Applicant

SAKTHI FASHIONS
Respondent THE APPELLATE AUTHORITY
Court Madras High Court
State

Tamilnadu

Date Sep 12, 2023
Order No.

W.P. No. 24731 of 2023 And W.M.P. No. 24167 of 2023

Citation

2023(9) TAXREPLY 7993
Original Order
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ORDER

ORDER This writ petition has been filed challenging the Impugned Order passed by the Appellate Commissioner namely the first respondent on 09.08.2023. By the Impugned Order, the petitioner's appeal against the order dated 06.02.2023 cancelling the registration of the petitioner has been rejected on the ground of limitation. 2. The Relevant portion of the Impugned Order dated 09.08.2023 reads as under:- “5. First, I would like to discuss various legal provisions which govern the time limit to various applications to be made before various forums. “Appeals to Appellate Authority – (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.&rdquo....

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