TMI Blog2024 (4) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... condonable period of limitation under Section 107(4) of the TNGST Act - HELD THAT:- This Court is of the view that substantiative right of the petitioner to redress his grievance by way of appeal cannot be curtailed particularly, when the amount due towards tax liability has been recovered from the petitioner on 01.12.2022. Over and above, the petitioner has also paid a sum of Rs. 1,15,372/- on 27 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pleader ORDER This Writ Petition has been filed for issuance of Writ of Certiorarified Mandamus, to quash the impugned order of the second respondent, dated 01.02.2023, in DR.No.1098 of 2022, and consequently, directing the fourth respondent to reassess the returns for the Assessment Year 2018-2019. 2 . The petitioner has suffered an adverse order in the hands of the fourth respondent on 04.08.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner before the second respondent on 27.12.2022 beyond 24 days of the condonable period of limitation under Section 107(4) of the TNGST Act. 3 . Having considered the submissions of the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents, this Court is of the view that substantiative right of the petitioner to redress his grievance by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
