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    <title>70-Day Delay in Filing Appeal Condoned Under Section 107 of TNGST Act for Medical Reasons</title>
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    <description>The HC condoned a 70-day delay in filing an appeal under Section 107 of the TNGST Act against an Adjudication Order dated 07.01.2025, finding the petitioner&#039;s reasons-medical treatment of the managing partner and delayed knowledge of the order-genuine. The FORM GST APL-02 dated 23.06.2025 issued by the 1st respondent was quashed, and the appeal was restored on the 1st respondent&#039;s file. Restoration was conditional upon the petitioner&#039;s payment of Rs. 10,000 to the Principal Government Naturopathy Medical College and Hospital within two weeks of the order. The petition was accordingly disposed of.</description>
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    <pubDate>Wed, 23 Jul 2025 08:29:41 +0530</pubDate>
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      <title>70-Day Delay in Filing Appeal Condoned Under Section 107 of TNGST Act for Medical Reasons</title>
      <link>https://www.taxtmi.com/highlights?id=90827</link>
      <description>The HC condoned a 70-day delay in filing an appeal under Section 107 of the TNGST Act against an Adjudication Order dated 07.01.2025, finding the petitioner&#039;s reasons-medical treatment of the managing partner and delayed knowledge of the order-genuine. The FORM GST APL-02 dated 23.06.2025 issued by the 1st respondent was quashed, and the appeal was restored on the 1st respondent&#039;s file. Restoration was conditional upon the petitioner&#039;s payment of Rs. 10,000 to the Principal Government Naturopathy Medical College and Hospital within two weeks of the order. The petition was accordingly disposed of.</description>
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      <pubDate>Wed, 23 Jul 2025 08:29:41 +0530</pubDate>
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