TMI Blog2024 (2) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... had power to condone a delay of thirty days over and above the prescribed three month limitation period? - HELD THAT:- The assessment order was issued on 10.05.2023. Section 107(1) of the TNGST Act prescribes a limitation period of three months from the date of receipt of the order. Under sub-section (4) thereof, the appellate authority is empowered to condone delay of up to one month if suffici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the first respondent is directed to receive and dispose of the petitioner's appeal on merits - Petition allowed. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. J. Madhusuthanan For the Respondent : Mr. C. Harsha Raj, AGP ORDER The petitioner assails an order dated 28.11.2023 by which the appellate authority rejected the appeal on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner submits that the petitioner would be put to great hardship if the appeal is not considered on merits because the liability of the petitioner is about Rs. 17,36,136/- under the impugned order. By referring to the death of the petitioner's mother on 11.08.2023, as evidenced by the death certificate at page 69 of the typed set, learned counsel submits that the delay is only by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner before the appellate authority on 11.09.2023. Since this exceeds the thirty day period prescribed in sub-section (4), the appellate authority cannot be faulted for rejecting the appeal. 6. Nonetheless, the petitioner presented the appeal on 11.09.2023 and made the requisite pre-deposit. Apart from asserting that the petitioner was unaware about the show cause notice and assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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