Tax Appeal Allowed: Petitioner Granted 6-Month Window to Resolve Dispute by Depositing 10% Disputed Tax from E-Credit Ledger

HC allowed the appeal beyond statutory period, directing third respondent to process petitioner's appeal within 6 months under TNGST Act, 2017. Appeal to be disposed on merits after petitioner deposits 10% disputed tax from Electronic Credit Ledger. Attachment notice vacated, no costs awarded.

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Issues involved: Condonation of delay for filing appeal beyond statutory period u/s 107 of TNGST Act, 2017.

Summary:
The petitioner sought to quash the Assessment Order dated 08.02.2023 but was actually requesting condonation of delay for filing the appeal beyond the statutory period u/s 107 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. The learned Government Advocate for the respondents pointed out that the issue had attained finality due to limitation, citing a decision of the Hon'ble Supreme Court. The Court, acknowledging the delay in filing the appeal, directed the third respondent to process the appeal filed by the petitioner online and dispose of it on merits within six months, subject to compliance with Section 107 of the TNGST Act, 2017. The Attachment Notice was to be vacated upon the petitioner depositing 10% of the disputed tax from its Electronic Credit Ledger. The Writ Petition was disposed of with these directions, and no costs were awarded, with connected Writ Miscellaneous Petitions closed.

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