TMI Blog2023 (12) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... 3B return and GSTR 2A statement - Assessee could not represent his case due to non-receipt of communication - HELD THAT:- The main grievance of the petitioner is that the person/consultant, viz., Mr. Paneerselvam and Mr.Sivakumar, who were engaged by the petitioner for filing the returns passed away on 30.04.2019 and 05.02.2022 respectively and hence the petitioner was not in a position to know a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the same, in accordance with law, after affording an opportunity to the petitioner. Petition disposed off. - THE HON'BLE MR. JUSTICE KRISHNAN RAMASAMY For the Petitioner : Mr. Raj kumar P. For the Respondent : Mrs. K. Vasanthamala, Government Advocate ( Tax ) ORDER This Writ Petition has been filed for issuance of writ of certiorari to call for the impugned proceedings of the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on 30.04.2019. In so for as the communications sent via email is concerned, the same were sent to the mail ID provided by the petitioner, which belongs to one Mr.Sivakumar, viz., consultant of the petitioner, who has also expired on 05.02.2022 and hence, the petitioner was not aware of the initiation of impugned proceedings against him and only when the petitioner's bank account came to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved by the impugned orders, the only remedy available to the petitioner is go on appeal before the Appellate Authority. 4. At this juncture, the learned counsel for the petitioner submitted that the petitioner would be satisfied if the Court grants liberty to the petitioner to agitate the issues before the Appellate Authority, by way of an appeal. 5. I have given due consideration to the submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er to agitate their case before the Appellate Authority by way of Appeal, this Writ Petition is disposed of granting liberty to the petitioner to approach the Appellate Authority by way of filing an appeal within a period of thirty days from the date of receipt of a copy of this order, in which case, the authorities concerned shall entertain the same without insisting upon limitation aspect, if an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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