2016 (2) TMI 51

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....ar Chopda For the Respondent : Mr. S. Manoharan Sundaram, AGP ORDER Heard the learned counsel for the petitioner and Mr. S.Manoharan Sundaram, learned Additional Government Pleader. 2. The petitioner, who is a re-roller of iron and steel products, is a registered dealer on the file of first respondent under TNGST Act and CST Act. The first respondent in his proceedings made in CST.9574/93-9....

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....II, who received notice and appeared before the 2nd respondent on behalf of the first respondent. 3. The petitioner filed counter affidavit to condonation petition stating that the appeal order was served to the first respondent on 16.2.2000 and to the Departmental representative (CT)II on 18.2.2000 and hence taking into consideration, the date of service of the order on the first respondent or h....

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.... 79 (M/s. Arihand Electrical and Refrigeration Centre Vs. The Secretary, Tamilnadu Sales Tax Appellate Tribunal) and (ii) 136 STC 632 (State of Tamilnadu Vs. R.K. Herbal (P) Ltd and others) and submitted that condonation petition filed by the 3rd respondent under proviso to Section 36(1) of the TNGST Act is beyond the condonable period of 120 days 5. The learned Additional Government Pleader....

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....e Honourable Division Bench of this Court, in the decisions reported in (i) 2005-06 (11) TNCTJ 79 (M/s. Arihand Electrical and Refrigeration Centre Vs. The Secretary, Tamilnadu Sales Tax Appellate Tribunal) and (ii) 136 STC 632 State of Tamilnadu Vs. R.K. Herbal (P) Ltd and others, referring section 36 of TNGST Act has held that the date of service of the order of the Appellate Tribunal to the Sta....