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2023 (9) TMI 1239 - HC - GSTCondonation of delay for filing the appeal beyond the statutory period of limitation prescribed - Section 107 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017 - HELD THAT:- Although there is a delay in filing the appeal before the Appellate Forum, this Court is inclined to dispose this writ petition by directing the third respondent to take up the appeal filed by the petitioner through online on 04.07.2023 and number the same and dispose it on merits and in accordance with law as expeditiously as possible, preferably, within a period of six months from the date of receipt of a copy of this order, subject to the petitioner complying with the mandatory requirements of Section 107 of the TNGST Act, 2017. The Attachment Notice shall stand vacated, subject to the petitioner depositing 10% of the disputed tax from its Electronic Credit Ledger. Petition disposed off.
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