2024 (1) TMI 171

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.... 2023 - -<br>GST<br>HON&#39;BLE Mr. JUSTICE KRISHNAN RAMASAMY For Petitioner in all petitions : Ms. J. Jayalakshmi P For Respondent in all petitions : Mr. T.N.C. Kaushik, Additional Government Pleader COMMON ORDER The writ petition in W.P. No. 35050 of 2023 has been filed challenging the impugned order dated 14.06.2023. 2. The writ petition in W.P. No. 35052 of 2023 has been filed c....

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....lly served to him on 14.09.2023. 6. Under these circumstances, the last date for filing the appeal was expired since the petitioner is supposed to have filed the statutory appeal on or before 14.09.2023. Thereafter, a further period of 30 days is also available if sufficient reason was provided by the petitioner for the delay in filing the appeal, in which case, the petitioner is permitted to f....

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.... 14.06.2023 and the petitioner came to know about the said impugned assessment order when the final notice was served to him on 14.09.2023. By this time, the limitation of filing an appeal has been expired. However, it was submitted by the learned counsel for the respondent that the petitioner is still entitled to file the statutory appeal before the concerned Appellate Authority. 10. Consideri....