2024 (2) TMI 794

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ice Senthilkumar Ramamoorthy For the Petitioner : Mr. J. Madhusuthanan For the Respondent : Mr. C. Harsha Raj, AGP ORDER The petitioner assails an order dated 28.11.2023 by which the appellate authority rejected the appeal on the ground that the same is time barred. 2. The petitioner asserts that he is a registered person under GST laws and that returns are being filed by him regula....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itioner is about Rs. 17,36,136/- under the impugned order. By referring to the death of the petitioner's mother on 11.08.2023, as evidenced by the death certificate at page 69 of the typed set, learned counsel submits that the delay is only by two days and that the same may be condoned. 4. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice on behalf of the respondents. B....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ority cannot be faulted for rejecting the appeal. 6. Nonetheless, the petitioner presented the appeal on 11.09.2023 and made the requisite pre-deposit. Apart from asserting that the petitioner was unaware about the show cause notice and assessment order, significantly, the petitioner has placed on record the death certificate of his mother and the said certificate indicates that she died on 11.....