2023 (9) TMI 38

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....espondents : Mrs.K.Vasanthamala Government Advocate ORDER Mrs.K.Vasanthamala, learned Government Advocate takes notice on behalf of the respondents. 2. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondents. 3. The facts of the present case is almost similar to the facts of the case in W.P.No.22716 of 2023. Here also, the Show Cause Notice was is....

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....achimuthu Selvaraj Trader Name : N.Selvaraj (GST IN: 33DFUPS7884L1Z6), 9/681, Nadumalai Lay out, Valparai Coimbatore - 642 127 against the order of the Deputy State Tax Officer, Valparai Assessment Circle, Valparai, Pollachi in Form DRC 07 Ref.No.ZD330722004925K (for the year 2019-2020) dated 12.07.2022. I have carefully verified the records submitted before me and after examining the documents....

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....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 per....

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....non-presenting the appeal within the period of three months as per section 107(1) of the TNGST Act. Such time of further one month expires on 11.11.2022. The appellant has filed the appeal before this forum only on 10.02.2023 by a further delay of eighty nine days for which there is no provision under the TNGST Act, 2017 to condone the delay and entertain the appeal filed by the appellant. Henc....