2024 (4) TMI 618

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....r. B. Ramkumar Adityan for Mr. S. Sankar For the Respondents : Mr. R. Sureshkumar Additional Government Pleader ORDER This Writ Petition has been filed for issuance of Writ of Certiorarified Mandamus, to quash the impugned order of the second respondent, dated 01.02.2023, in DR.No.1098 of 2022, and consequently, directing the fourth respondent to reassess the returns for the Assessment Ye....

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....the TNGST Act being the condonable period for filing the appeal expired on 03.12.2022. The appeal was filed by the petitioner before the second respondent on 27.12.2022 beyond 24 days of the condonable period of limitation under Section 107(4) of the TNGST Act. 3. Having considered the submissions of the learned counsel for the petitioner and the learned Additional Government Pleader for the re....