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2023 (7) TMI 100

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..... ment 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. - Honourable Dr. J .....

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..... forth at paragraphs 9 and 10 of the affidavits filed in support of these Writ Petitions reads as follows: 9. I state that the petitioner was not aware of the uploading of the impugned order dated 31.10.2022 in the GSTIN portal as the petitioner did not receive any mail or message in their mail id about the uploading of the impugned order dated 31.10.2022 in the GSTIN portal. But only when the first respondent insisted that the petitioner has to pay the penalty amount in the first week of March 2023, the petitioner came to understand that the impugned order dated 31.10.2022 was already uploaded in the GSTIN portal. The reason for not knowing about the service of the impugned order in the GSTIN ortal was that the petitioner engaged a sales t .....

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..... resented as aforesaid, the appellate authority shall entertain the same holding them be maintainable, hear the appeals and dispose the same in accordance with law. 8. These Writ Petitions are disposed as above. No costs. Connected Miscellaneous Petitions are closed. 6. 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. If the appeal papers are so re-presented as aforesaid, the appellate authority shall entertain the same holding them be maintainable, hear the appeals and dispose the same in accordance with law. 7. This .....

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