TMI Blog2023 (10) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... eal - HELD THAT:- The appeal was filed by the petitioner with a delay of 7 months and 11 days i.e., on 12.04.2023. The impugned order passed by the first respondent dismissing the appeal of the petitioner cannot be faulted. As an officer acting under the provisions of the GST, the first respondent has to strictly apply the provisions of the Act. Although, the petitioner has taken a stand that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin a period of 30 days from the dated of receipt of a copy of this order - petition disposed off. - Honourable Mr. Justice C. Saravanan For the Petitioner : Mr.S.Ramamurthy for Mr.N.Murali For the Respondents : Mrs.K.Vasanthamala Government Advocate ORDER Mrs. K. Vasanthamala, learned Government Advocate takes notice on behalf of the respondents. 2. The petitioner has challenged the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (v)The appellant has failed to appeal before this forum only on 12.04.2023 by a further delay of 7 month and 11 days. In view of the above reasons, the appeal petition filed by you could not be entertained and therefore, returned. 3. The appeal was filed by the petitioner with a delay of 7 months and 11 days i.e., on 12.04.2023. The impugned order passed by the first respondent dismissing the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... read as under: (9) I state that the petitioner received a communication dated 23.01.2023 from the third respondent (Assistant Commissioner (ST) Thirumullaivoyal), titled as an order for dropping the proceedings under Section 73/74, which stated that for the period from April 2018 to March 2019, since DRC-07 summary of order had already been issued dated 02.04.2022 (a copy of which was enclosed), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herry) had passed the impugned order dated 02.04.2022 confirming the proposals in the show-cause notice dated 01.02.2022. 5. Being satisfied with the reasons stated in the affidavit, Court is inclined to dispose the writ petition by directing the first respondent to dispose of the petitioner's appeal on merits and in accordance with law without reference to the limitation, subject to the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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