2020 (4) TMI 304

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....MR. JUSTICE C.SARAVANAN J. For Petitioner: Mr. M.P. Senthil Kumar(In both W.Ps.) For Respondents: Mr. A.N.R. Jayaprathap Government Advocate(In both W.Ps.)   COMMON ORDER By this common order, both the writ petitions are being disposed. In W.P.No.2266 of 2020, the petitioner has challenged the impugned order dated 8.12.2018 denying the transitional input tax credit availed by the ....

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....7. Under these circumstances W.P.No 2207 of 2020 has been filed.   4. I have considered the arguments and perused the records. The failure on the part of the petitioner to file the appeal in time was on account of the attempt of the petitioner to unsuccessfully upload the appeal memorandum on the website of the 1st respondent. 5. This resulted in the delay and therefore the petitioner f....