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SATHYA FURNITURES vs. THE ASSISTANT COMMISSIONER
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
V.srikanth
Res. Counsel
E.ranganayaki

Petitioner / Applicant

SATHYA FURNITURES
Respondent THE ASSISTANT COMMISSIONER
Court Madras High Court
State

Tamilnadu

Date Apr 5, 2023
Order No.

W.P. No. 10598 of 2023 And WMP. Nos. 10547 & 10549 of 2023

Citation

2023(4) TAXREPLY 7254
Original Order
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ORDER

ORDER Mrs. Ranganayaki, learned Additional Government Pleader accepts notice for the respondent and is armed with instructions to enable a disposal of the matter at this juncture. 2. The petitioner has approached this Court belatedly seeing as the impugned order is dated 11.08.2022. To be noted that the impugned order has been passed under the provisions of Tamil Nadu Goods and Services Tax Act, 2017 (in short 'Act') and an appeal ought to have been filed under Section 107 within a period of 120 days (90 + an extended period of 30 days) within which condonation may have been sought. No condonation is available thereafter. Admittedly, and as on date the delay is one week shy of four months. 3. In such cases, it calls upon the Court to examine whether there was any justification available for having approach this Court belatedly and only then consider intervening. In the present case, the petitioner has, at paragraph 15 in the affidavit filed in support of the writ....

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