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2022 (12) TMI 705 - HC - GSTCondonation of delay in filing appeal before appellate authority - Revocation of cancellation of 'GST' registration - non filing of GST returns - Status of the petitioner as firm or proprietary - HELD THAT:- A proprietary concern is obviously not a firm. - Though the array of parties has not been happily worded / correctly set out, the petitioner construed as sole proprietor as the petitioner. As the Appellate Authority has dismissed the matter on the ground of limitation, it will suffice to examine the chronicle. Before this Writ Court does that, it is necessary to notice that a combined reading of sub-sections (1) and (4) of Section 107 of TN-GST Act make it clear that the prescribed period of limitation is three months from the date of communication of order and condonable period is a further period of one month. It is therefore, to be noted that the unit of limitation qua prescribed period and condonable period have been set out in months and not in days. In the case on hand, computed from 01.03.2022, 90 days period elapsed on 30.05.2022 and further condonable period of one month elapsed on 30.06.2022. The appeal was filed only on 29.09.2022. Therefore, the order of Hon'ble Supreme Court [2022 (1) TMI 385 - SC ORDER] does not enure to the benefit of the writ petitioner. In this view of the matter, this Writ Court finds no ground to interfere with the impugned order. Before writing the sequitur and dropping the curtains on the captioned writ petition, it is deemed appropriate to record that this Writ Court is informed that it is open to writ petitioner to apply for GST registration afresh.
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