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THANGADURAI NADAR STEELS & HARDWARE AND PAINTS vs. THE JOINT COMMISSIONER (ST)
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
V.rajiv Rufus
Res. Counsel
R.suresh Kumar

Petitioner / Applicant

THANGADURAI NADAR STEELS & HARDWARE AND PAINTS

Respondent THE JOINT COMMISSIONER (ST)
Court Madras High Court
State

Tamilnadu

Date Jun 12, 2024
Order No.

W. P. (MD) No. 12213 of 2024 And W. M. P. (MD) Nos. 10838 & 10839 of 2024

Citation

2024(6) TAXREPLY 9900

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ORDER

ORDER This Writ Petition is taken up for disposal, after hearing the learned counsel for the petitioner and the Additional Government Pleader for the respondents. 2. The petitioner is aggrieved by the impugned order dated 29.02.2024 passed by the second respondent rejecting the petitioner's appeal against the order bearing reference No.GSTIN:33ADBPR7621Q2Z3/2017-18 dated 06.10.2023. 3. The petitioner has filed the appeal before the second respondent 14 days after the limitation expired for filing the appeal and thus, the appeal has been rejected by the Appellate Commissioner. 4. The learned counsel for the petitioner would submit that the petitioner has a clear case on merits and therefore, an opportunity may be given to the petitioner as the delay is marginal. 5. The learned Additional Government Pleader for the respondents, on the other hand, would submit that neither this Writ Petition is maintainable nor the appeal beyond the statutory period of limitatio....

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