2023 (10) TMI 381

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....R. JUSTICE C. SARAVANAN For the Petitioner : Mr. P. Vasudevan (in both W.Ps.) For the Respondent : Mr. V. Prasanth Kiran Government Advocate (in both W.Ps.) COMMON ORDER By this common order both the writ petitions are being disposed of. 2. The petitioner has filed W.P. No. 3877 of 2023 challenging the Impugned Order dated 21.11.2022 passed in Appeal No. 362 of 2022 declining to con....

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....al within period of three months. Therefore on any accounts an appeal presented after a period of four months form the date of receipt of the decision or order being communicated to a such person shall not be entertained by the Appellate Authority functioning under the TNGST Act 2017. In the appellants case , the order has been communicated to the appellants on 03.06.2022 through....

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...., it is noticed that the Government has itself issued a notification giving amnesty to file application vide G.O.Ms.No.36, Commercial Taxes and Registration (B1) dated 05.04.2023. Relevant portion of the said Notification reads as under:- "No.II(2)/CTR/351(a-2)/2023. In exercise of the powers conferred by Section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu ....

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....tion shall be filed only after furnishing the returns due upto the effective date of cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of the such returns; (c) no further extension of time period for filing application for revocation of cancellation of registrat....