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2023 (11) TMI 1202 - MADRAS HIGH COURTRejection of petitioner's appeal filed under Section 107 of the TNGST Act, 2017 against the order cancelling the petitioner's GST registration - appeal rejected by the second respondent on the ground of limitation as the appeal was admittedly beyond the condonable period of limitation under Section 107 of the TNGST Act, 2017 - HELD THAT:- The petitioner has filed the Appeal on 23.05.2023, when, the amnesty scheme under Notification No.25/2023 – Central Tax dated 17.07.2023 was still in force. Considering the above, Court is inclined to direct the second respondent to dispose of the appeal in the light of the amnesty Scheme. It is made clear that the petitioner shall however comply with the other conditions of the Scheme and also deposit the arrears of tax, forthwith. Subject to such compliance the appeal shall be disposed within a period of four weeks from the date of receipt of a copy of this order. Petition disposed off.
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