^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

TVL. ATHI PARASAKTHI ALLOYS STEELS PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER OF (SST)
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH

Pet. Counsel

V.hari Babu

Res. Counsel

Anr.jayapratap

Petitioner / Applicant	TVL. ATHI PARASAKTHI ALLOYS STEELS PRIVATE LIMITED
Respondent	THE ASSISTANT COMMISSIONER OF (SST)
Court	Madras High Court
State	Tamilnadu
Date	Mar 5, 2021
Order No.	W.P. Nos.5301 and 5304 of 2021 And WMP Nos.5860, 5861, 5862 and 5865 of 2021
Citation	2021(3) TAXREPLY 3954
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

AA |

ORDER
Mr.ANR.Jayaprathap, learned Government Advocate accepts notice for the respondents and is armed with instructions to proceed in the matter. Hence, by consent expressed by both parties, these Writ Petitions are disposed finally even at the stage of admission. 2. The challenge is to an order dated 03.12.2019 (W.P.No.5301 of 2021) cancelling the registration of the petitioner in terms of the provisions of the Tamil Nadu Goods and Service Tax Act, 2017. As against the aforesaid order, the petitioner has filed an appeal before the Appellate Authority, arrayed as R3, who has dismissed the appeal vide order dated 16.11.2020 stating that the filing of appeal is belated by a period of eight months. The said order is challenged in W.P.No.5304 of 2021. 3. The period of limitation for filing of the first appeal, which is 90 days, expires in this case on 03.03.2020 and further period of 30 days, provided for condonation of delay in filing of the first appeal, expires of 02.04.2020, falli....