2024 (6) TMI 1412

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....J.K.Jayaselan Government Advocate ORDER This Writ Petition has been filed challenging the impugned order dated 08.06.2023. The petitioner has failed to file appeal within stipulated appeal under Section 107 of TNGST Act, 2017. Hence, the petitioner is unable to file statutory appeal and therefore, he is before this Court under Article 226 of the Constitution of India. 2. The learned couns....

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...., the petitioner may have the case on merits, the Court is inclined to dispose of this Writ Petition by directing the petitioner to approach the first respondent with an appeal within 30 days from the date of receipt of a copy of this order along with pre-deposit of 25% of the disputed tax. 6. In case along with aforesaid appeal and the said deposit, the petitioner approaches the first responde....