2023 (9) TMI 1328

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.... which is as follows: W.P.No.33229 of 2022 & W.M.P.No.32652 of 2022 M.SUNDAR.J., Captioned writ petition has been filed assailing the 'proceedings captioned 'Summary of the order' dated 04.04.2022 bearing reference No.ZD3304220011 481' [hereinafter 'impugned summary of order' for the sake of convenience and clarity]. Subject matter of captioned writ petition arises under the 'The Central Goods and Services Tax Act, 2017' [hereinafter 'C-G & ST Act' for the sake of convenience and clarity], which kicked in on 01.07.2017 and inter alia subsumes 'Tamil Nadu Value Added Tax Act, 2006 (Act No.32 of 2006)' [hereinafter 'TNVAT Act' for the sake of brevity] 2. The petitioner is a partn....

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....espondents. Learned Revenue counsel pointed out that the writ petitioner has a statutory remedy by way of an appeal under Section 107 of C-G&ST Act qua impugned summary of order. 7. There is no disputation that the petitioner has neither preferred an appeal nor sent communication either within the prescribed period of limitation (3 months from date of communication of impugned summary or order) or the condonable period (1 month thereafter) of limitation qua statutory appeal under Section 107 C-G&ST Act. To be noted, impugned summary of order dated 04.04.2022 has been instantaneously uploaded on the same day. The prescribed period of limitation (three months) elapsed on 04.07.2022 and the condonable period (1 month thereafter / therefrom) ....