2021 (8) TMI 547

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.... Mr.N.Inbarajan For Respondents : Mr.V.Nanmaran Government Advocate ORDER The writ petitions are filed, challenging the assessment orders passed. 2. Admittedly, an appeal against the order lies before the Appellate Joint Commissioner of Commercial Taxes, Coimbatore, within thirty days of receipt of the orders. 3. It is brought to the notice of this Court that the Hon'ble Division Bench of....

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....y appeals. The period of 30 days shall commence from the date of issue of a copy of this order. (iii) Until the expiration of a period of 30 days from the date of issue of a copy of this order, the respondents shall not take coercive steps. (iv) In respect of petitioners who deal with capital goods used in the State, but who are not extended the benefit of the concessional rate of tax, on acco....

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....d the time limit of 30 days granted by the original authority was extended and to be reckoned from the date of issue of copy of that order. Thus, the petitioner in the present writ petitions are also entitled to prefer an appeal against the order of assessment by extending the benefit granted by the Hon'ble Division Bench in respect of the time limit prescribed for appeal. 5. Accordingly, the....