2023 (1) TMI 436

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..... P. No. 34774 of 2022 And W. M. P. No. 34194 of 2022 - -<br>GST<br>Honourable Mr.Justice M.Sundar For the Petitioner : Mr.B.Manoharan For the Respondents : Mr.B.Ramanakumar CGSSC ORDER Captioned writ petition and captioned writ miscellaneous petition (WMP) will now stand disposed of by this order. 2. An order dated 10.11.2022 made by the first respondent in an appeal under Section 107 of the....

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....8.06.2022 i.e., the prescribed period qua Section 107 of CG& ST Act elapsed on 08.06.2022. Condonable period of one month thereafter elapsed on 08.07.2022. The appeal was preferred by the writ petitioner only on 08.09.2022. 5. Law is well settled that when there is a cap, Section 5 of the Limitation Act cannot be applied and going by Simplex Infrastructure Ltd. Vs. Union of India reported in 2018....