Nirmala Menon Vs AC(ST), Hosur
Date: September 15, 2022
Subject Matter
Time-barred appeal allowed to be filed where order is uploaded on website but not intimated to the assessee
Summary
The order is stated to have uploaded on the website of the portal, but the petitioner has not been intimated about such uploading by any means. It is only when coercive recovery was taken to recover the demand under the order that the petitioner stat…
Mr. TNC. Kaushik, learned Additional Government Pleader accepts notice for the respondent and is armed with instructions to proceed with the matter finally even at this juncture, at the stage of admission. 2. The learned counsel candidly requests that the petitioner wishes to challenge order dated 28.01.2022 by way of statutory appeal under Section 107 of the Tamil Nadu Goods and Services Tax Act,…