9911796707
TMI Blog2023 (9) TMI 1328X X X X Extracts X X X X X X X X Extracts X X X X ..... f which is as follows: W.P.No.33229 of 2022 & W.M.P.No.32652 of 2022 M.SUNDAR.J., Captioned writ petition has been filed assailing the 'proceedings captioned 'Summary of the order' dated 04.04.2022 bearing reference No.ZD3304220011 481' [hereinafter 'impugned summary of order' for the sake of convenience and clarity]. Subject matter of captioned writ petition arises under the 'The Central Goods and Services Tax Act, 2017' [hereinafter 'C-G & ST Act' for the sake of convenience and clarity], which kicked in on 01.07.2017 and inter alia subsumes 'Tamil Nadu Value Added Tax Act, 2006 (Act No.32 of 2006)' [hereinafter 'TNVAT Act' for the sake of brevity] 2. The petitioner is a part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents. Learned Revenue counsel pointed out that the writ petitioner has a statutory remedy by way of an appeal under Section 107 of C-G&ST Act qua impugned summary of order. 7. There is no disputation that the petitioner has neither preferred an appeal nor sent communication either within the prescribed period of limitation (3 months from date of communication of impugned summary or order) or the condonable period (1 month thereafter) of limitation qua statutory appeal under Section 107 C-G&ST Act. To be noted, impugned summary of order dated 04.04.2022 has been instantaneously uploaded on the same day. The prescribed period of limitation (three months) elapsed on 04.07.2022 and the condonable period (1 month thereafter / therefrom) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the respondents are before this writ Court. 5. Learned Revenue counsel, adverting to the aforementioned earlier proceedings dated 12.12.2022 and more particularly paragraph No.8 thereat submits, on instructions, that the order that should have preceded the impugned summary of order was neither uploaded nor served (under acknowledgment) in any other manner permissible in law on a day prior to 04.04.2022. It is also submitted that it has not been served until this day. 6. The above drops the curtains on the captioned writ petition. 7. In the light of the stated position of the respondents, the prayer in the captioned main writ petition cannot but be acceded to. Prayer in the captioned main writ petition acceded to. Captioned Writ Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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