2023 (8) TMI 167

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....Sundar For the Petitioner : Mr.M.Jaikumar For the Respondents : Mr.C.Harsha Raj Additional Government Pleader (Tax) ORDER Captioned writ petition and captioned writ miscellaneous petition (WMP) will now stand disposed of by this order. 2. An order dated 10.03.2022 made by the first respondent, cancelling the registration of writ petitioner and an order dated 04.11.2022 made by the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....06.2022 i.e., the prescribed period qua Section 107 of CG& ST Act elapsed on 09.06.2022. Condonable period of one month thereafter elapsed on 09.07.2022. The appeal was preferred by the writ petitioner only on 13.10.2022. 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 201....