2023 (8) TMI 971

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....l against the order of the second respondent dated 29.06.2022. The order was hosted in the website on 05.07.2022. 4. The petitioner was unaware of the passing of the impugned assessment order dated 29.06.2022, although it was uploaded in the portal. 5. After the order was passed by the second respondent on 29.06.2022, the first respondent was sent a reminder notice on 09.11.2022, asking the petitioner to respond to the Show Cause Notice bearing Ref.No.210911200007261 dated 18.02.2022. 6. By the aforesaid reminder, the petitioner was directed to reply and to appear for a personal hearing on 17.11.2022 before the State Tax Officer, Valparai. 7. The petitioner was given another reminder on 19.01.2023 wherein, the petitioner was asked to se....

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.... the appellants have sufficient time of three months to file their appeal against any order against which they are aggrieved. And as per Section 107(4) of the TNGST Act, 2017, which reads as follows: The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months allow it to be presented within a further period of one month. As per the above provision, if the appellants has been prevented for sufficient cause from non-presenting the appeal within the aforesaid period of three months as per section 107(1) of the TNGST Act, 2017, the appellant has been allowed a further period of one month, only if the appellant has been prevented....