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2023 (7) TMI 100 - MADRAS HIGH COURTValidity of assessment order - HELD THAT:- An identical issue, in respect of the very same assessee in M/S. SRI MUTHARAMMAN TRADERS VERSUS THE STATE TAX OFFICER, THE DEPUTY COMMISSIONER (ST) GST, CHENNAI. [2023 (6) TMI 1234 - MADRAS HIGH COURT], wherein the challenge was for the assessment years 2020-21 and 2021-22 - The challenge in the present case is to an order of assessment dated 31.10.2022 passed under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 for the assessment year 2019-2020. Though the aforesaid Writ Petitions have been filed on identical premise as the present one, in that statutory appeals filed by the petitioner had been rejected as belated, and rightly so, seeing as they had been filed 10 days beyond the statutorily permissible condonable period of 120 days. In light of the identity in facts and circumstances, the aforesaid order is taken to be passed in this Writ Petition as well including the directions. Let the petitioner re-present the appeal papers within a period of one (1) week from date of receipt of a copy of this order - Petition disposed off.
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