2022 (3) TMI 97

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.... as illegal, arbitrary and devoid of merits. 2. The petitioner's registration under the TNGST Act was cancelled by order dated 22.08.2019 by the concerned authority, as against which, if at all the petitioner wanted to agitate the issue by filing an appeal as provided under the Statute especially under Section 107 of the TNGST Act, he should have filed the same within three months period, which ended on 21.11.2019. Suppose the petitioner could not file an appeal within the three months period and if it is filed belatedly, such kind of delay can be condoned for one month, which means, after the three months limitation period was over, there is one month condonable period available before the appellate authority, where, if plausible reas....

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....y by the impugned order dated 12.11.2021 is against the said judgment of the Hon'ble Supreme Court and therefore, on that ground he seeks the indulgence of this Court against the impugned order. 5. Learned counsel for the petitioner would rely upon the order of a learned Single Judge of this Court made in W.P.Nos.24668 & 24669 of 2018 dated 19.09.2018 in the matter of "Sri Durgai Amman HP Gas Gramin Vitrak, Vellore -Vs- The Assistant Commissioner (ST) (FAC), Arakkonam", wherein he relied upon Para 4 and 5 which reads thus, " 4. The Assessing Officer, after issuing notices of proposal, passed the orders of assessment impugned in these writ petitions, by imposing tax and penalty. The Assessing Officer has found that the petitioner had ....

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....rit petitions are disposed of, by granting liberty to the petitioner to file such statutory appeals within a period of three weeks from the date of receipt of a copy of this order, by complying with other statutory requirements for filing those appeals. If such appeals are filed within the time stipulated herein, the concerned Appellate Authority shall consider the appeals on its own merits and pass appropriate orders in accordance with law, without reference to the period of limitation. It is also made clear that this Court is not expressing any view on the merits of the assessment, as it is for the petitioner to canvass the correctness or otherwise of the same before the Appellate Authority, who in turn will consider such contentions on m....

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....period of limitation by three months and the same was extended from time to time. 10. This Court is afraid to have such a proposition as projected by the learned counsel for the petitioner because, on the date the three months limitation period was over as well as the one month condonable period was over, absolutely there was no pandemic in this country. If at all the pandamic struck sometime in March 2020, based on which if the Supreme Court came forward to pass an order to extend the limitation period on 15.03.2020, that would be made applicable only from 15.03.2020. Therefore, it cannot be stretched upon to make it retrospectively from November or December 2019, as that kind of proposition now being projected by the learned counsel for ....