2023 (1) TMI 1130

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3, 1275, 33280, 33281, 34501 of 2022 & W.M.P.Nos. 285, 286, 127, 128, 101, 587, 1530, 1604, 1508, 1509 & 1400 of 2023 Abdul Quddhose, J. For the Petitioner : G.Natarajan,S.Sridevi, K.Aarthy,S.Sridevi For the Respondent : Mr.C. Harsha Raj AGP Takes Notice For Respondent ORDER ABDUL QUDDHOSE, J. In this batch of writ petitions, the respective petitioners have challenged the cancellation of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the Act. 2. Therefore, the issue that arises for consideration is whether this Court exercising powers under Article 226 of the Constitution of India is empowered to condone the delay beyond the maximum time limit stipulated under section 107 of the GST Act. 3. While dealing with the very same issue, one of the Hon'ble Single Judges of this Court (Anita Sumanth, J.) in her decision dated 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....power to condone the delay when the statutory appeal filed under section 107 of the GST Act is beyond the maximum time limit stipulated in the said section. 4. Since there are two contradictory views expressed by two Hon'ble Judges of this Court, Judicial Discipline and Propriety demands that I refer the matter to a Division Bench of this Court. 5. The point of reference to the Division Benc....