TMI Blog2022 (6) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act - HELD THAT:- As per section 107 (1), the appeal could be preferred within a period of three months. The petitioner has contended that no notice was issued to him by the Deputy Commissioner Sales Tax. In any case no such notice was served upon him and he acquired knowledge of the fact of passing of the order from other source hence could not prefer the appeal within time - The period of li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed back to the appellate authority Joint Commissioner of Sales Tax, Indore for reconsideration of the matter and decision afresh - Petition allowed by way of remand. - WRIT PETITION No. 22572 of 2021 - - - Dated:- 11-5-2022 - HON'BLE SHRI JUSTICE PRANAY VERMA PETITIONER (BY SHRI SWAPNIL SHAMRA, ADVOCATE) RESPONDENTS (BY SHRI NITIN SINGH BHATI, GOVERNMENT ADVOCATE) ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred within a period of three months and as per Section 107(4) the appellate authority has the power to condoned the delay of one month. Since appeal has been preferred by the petitioner after two years and seven months from the date of passing of the order, the same is barred by time. 03. A perusal of the relevant provisions of Section 107 may be necessary which are as under : (1) Any p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner Sales Tax. In any case no such notice was served upon him and he acquired knowledge of the fact of passing of the order from other source hence could not prefer the appeal within time. The period of limitation for preferring the appeal as per Section 107 (1) is three months from the date on which the decision or order is communicated such person. The appeal preferred by the petitioner has b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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