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SRI SHANMUGA MOTORS vs. THE STATE TAX OFFICER TAMIL NADU, THE DEPUTY COMMISSIONER (ST) SALEM
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
Balaji Thirumoorthy
Res. Counsel
V.prashanth Kiran

Petitioner / Applicant

SRI SHANMUGA MOTORS
Respondent THE STATE TAX OFFICER TAMIL NADU, THE DEPUTY COMMISSIONER (ST) SALEM
Court Madras High Court
State

Tamilnadu

Date Jun 3, 2024
Order No.

Writ Petition No. 11737 of 2024, W. M. P. Nos. 12817, 12820 of 2024

Citation

2024(6) TAXREPLY 10756
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ORDER

ORDER An order in original was issued against the petitioner on 09.09.2023. Such order was carried in appeal before the 2nd respondent. Such appeal was filed on 30.01.2024. On the ground that the appeal was presented beyond the condonable period, the appeal was rejected. This writ petition is directed against the original order dated 09.09.2023. 2. Although the writ petition is directed against the order in original, learned counsel for the petitioner submits that the petitioner would prosecute the appeal, if the appellate authority is directed to receive and dispose of the same on merits. 3. Mr. V.Prashanth Kiran, learned Government Advocate, accepts notice for the respondents. He points out that the appeal was rejected because such appeal was presented beyond the condonable period prescribed in sub-section 4 of Section 107 of applicable GST enactments. 4. On perusal of the appellate order, it is evident that the delay beyond the condonable period is only 21 days. T....

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