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2023 (10) TMI 577 - MADRAS HIGH COURTCancellation of GST registration of petitioner - time limitation - closure of business way back in 2019 - case of the petitioner is that the petitioner was unaware of the notices that preceded the impugned Assessment Order - HELD THAT:- There is no scope for interfering with the impugned Assessment Order - the petitioner ought to have filed an appeal against the impugned Assessment Order dated 21.01.2023 within the period prescribed under Section 107 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. Considering the fact that the issue may involve disputed questions of fact, Court is inclined to dispose this writ petition at the time of admission, by directing the petitioner to file a statutory appeal before the Appellate Authority against the impugned Assessment Order dated 21.01.2023 passed by the first respondent within a period of thirty days from the date of receipt of a copy of this order. Petition disposed off.
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