2023 (7) TMI 100

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....e Anita Sumanth For the Petitioner : Mr.C.Sivasubramanian For the Respondents : Mrs.K.Vasanthamala Government Advocate ORDER Mrs.K.Vasanthamala, learned Government Advocate accepts notice for the respondents and is armed with instructions to enable a final disposal of this Writ Petition even at the stage of admission. 2. An identical issue, in respect of the very same assessee, arises for con....

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.... after the statutory period of 120 days. In such circumstances, there is nothing untoward in the return of the appeals under Rc 344/2023/A1 dated 26.04.2023 from the office of the Deputy Commissioner (ST), GST-Appeal, Chennai -II citing delay beyond the condonable period. 4. The explanation for delay set forth at paragraphs 9 and 10 of the affidavits filed in support of these Writ Petitions read....

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....ter point of time, the petitioner changed the sales tax consultant but did not realize that they should provide their email id for the future communication from the department. This resulted in not known about the uploading of the impugned order in the GSTIN portal. 10. I state that in the meantime, I was also not keeing well due to viral fever and so this also resulted in delay in taking immedi....

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....10 days. Let the petitioner re-present the appeal papers within a period of one (1) week from date of receipt of a copy of this order. If the appeal papers are so re-presented as aforesaid, the appellate authority shall entertain the same holding them be maintainable, hear the appeals and dispose the same in accordance with law. 8. These Writ Petitions are disposed as above. No costs. Connected ....