2022 (10) TMI 178

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....e Petitioners : Mr.M.Hariharan, Mr.R.Senniappan, Mr.D.Vijayakumar, Mr.S.A.Shanmugam, Mr.K.M.Malarmannan, Ms.Gayathri .S, Dr.G.Babu, Mr.C.A.Ashok Kumar, Mr.Viswanathan for Mr.S.Rajasekar, Mr.B.Sivaraman, Mr.B.Raveendran, Mr.P.V.Sudakar, Mr.D.R.Arun Kumar, Mr.Hari Radhakrishnan, Mr.S.K.Purushothaman And Mr.A.P.Ravi For the Respondents : Mrs.K.Vasanthamala Government Advocate, Mr.C.Harsha Raj Additional Government Pleader, Mr.V.Prasanth Kiran Government Advocate, Mr.C.Harsha Raj Additional Government Pleader, Mr.Rajnish Pathiyil Senior Standing Counsel, Ms.R.Hemalatha Senior Standing Counsel, Mr.K.Umesh Rao Senior Standing Counsel, Mr.H.Siddharth Junior Standing Counsel and Mr.Rajendran Raghavan Senior Standing Counsel, Mr.V.Prasanth Kiran ....

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....the dealer. Barring some petitioners, that is, petitioners in WP.Nos.18698, 17850, 14931, 14369 and 18306 of 2022, none of the petitioners before me have availed this remedy. 5. The Petitioner in WP.No.14931 of 2022 is stated to have availed appellate remedy, though belatedly with a delay of one year and eight days. The appeal was accompanied by returns for a period of six months with the admitted tax. In the case of petitioner in WP.No.17850 of 2022 the delay is stated to be of a period of two years, three months and three days. The appeal was accompanied by returns for a period of six months with the admitted tax. 6. In the case of petitioner in WP.No.18698 of 2022, the delay is stated to be for a period of 165 days. The....

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.... put to the State Counsel as to whether order dated 31.01.2022 has attained finality. He brings to my notice a communication that has been addressed by the Additional Chief Secretary/Commissioner of Commissioner of Commercial Tax to the GST Council on 31.03.2022 seeking the view of the Council and its guidance/directions in regard to the order of this Court dated 31.01.2022. 9. There has been no response to the above communication and the State, like Samuel Beckett's Godot, has merely been waiting, much past the time for filing of writ appeal before this Court. In my view, this tantamounts to their having accepted the order of this Court dated 31.01.2022 as a conscious decision has been taken by the State to let the limitation ....