9911796707
TMI Blog2023 (10) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 and 18353 of 2023 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... ng appeal is 60 days and the appeal ought to have been filed by 07.05.2022. Vide the Condonation application dt. 03.06.2022, they have stated the following: "The appellant had received the impugned order on 09.03.2022. The appeal ought to have been filed on or before 07.05.2022. However, due to the prevailing third wave of Covid-19, there was some delay in handling over the papers to the advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer, lower in rank than a [Principal Commissioner of Central Excise or Commissioner of Central Excise], may appeal to the [Commissioner of Central Excise (Appeals)] [hereafter in this Chapter referred to as the [Commissioner (Appeals)] [within sixty days] from the date of the communication to him of such decision or order: Provided that the Commissioner (Appeals) may, if he is satisfied that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut going into the merits of the case. 8. Appeal rejected. Commissioner (Appeals-II)" 4. The petitioner had suffered Order-in-Original No.04/2021-2022 dated 25.02.2022 in the hands of the Assistant Commissioner of GST & Central Excise, Valasaravakkam Division, Chennai South Commissionerate, Chennai. 5. The petitioner claims to have received the aforesaid order on 09.03.2022. An appeal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pose this writ petition by quashing the impugned order and by directing the second respondent to dispose the appeal filed by the petitioner on merits and in accordance with law subject to the petitioner depositing 10% of the disputed tax over and above that is required to be deposited under Section 107 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. In other words, the petitioner shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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