2023 (9) TMI 1239

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..... ndonation of delay for filing the appeal beyond the statutory period of limitation prescribed - Section 107 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017 - HELD THAT:- Although there is a delay in filing the appeal before the Appellate Forum, this Court is inclined to dispose this writ petition by directing the third respondent to take up the appeal filed by the petitioner through onl .....

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..... impugned Assessment Order dated 08.02.2023, indeed, the petitioner is actually asking for condonation of delay for filing the appeal beyond the statutory period of limitation prescribed under Section 107 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. 3. The learned Government Advocate for the first and third respondents submits that the issue has attained finality on account of limita .....

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