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SAKTHI MURUGAN ELECTRICAL vs. STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN

Pet. Counsel

N.murali

Res. Counsel

V.prashanth Kiran

Petitioner / Applicant	SAKTHI MURUGAN ELECTRICAL
Respondent	STATE TAX OFFICER
Court	Madras High Court
State	Tamilnadu
Date	Sep 11, 2023
Order No.	W.P.No. 26488 of 2023 And W.M.P.Nos. 25893, 25895 and 25896 of 2023
Citation	2023(9) TAXREPLY 7992
Original Order
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ORDER
ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice on behalf of the first and third respondents. 2. Although the petitioner has sought for a wider relief to quash the impugned Assessment Order dated 08.02.2023, indeed, the petitioner is actually asking for condonation of delay for filing the appeal beyond the statutory period of limitation prescribed under Section 107 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. 3. The learned Government Advocate for the first and third respondents submits that the issue has attained finality on account of limitation in terms of the decision of the Hon'ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited, 2020 SCC Online SC 440. Therefore, prays for dismissal of the writ petition. 4. Although there is a delay in filing the appeal before the Appellate Forum, this Court is inclined to dispose this writ petition by....