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 states that it came to be aware of the impugned order having come to be passed. In such circumstances and in view of there being no objection by Mr. Kaushik to the request of the petitioner to file a statutory appeal, time of two (2) weeks from today is granted to the petitioner to file an appeal. Appeal, if filed within the time as granted above, shall be taken on file without reference to limitation, but ensuring compliance with all other statutory conditions, including pre-deposit.
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, 2017, has filed this Writ Petition only for the reason that the statutory time limit had expired by the time the petitioner came to be aware of the order.
3. To be noted, that 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 states that it came to be aware of the impugned order having come to be passed.
4. In such circumstances and in view of there being no objection by Mr. Kaushik to the request of the petitioner to file a statutory appeal, time of two (2) weeks from today is granted to the petitioner to file an appeal. Appeal, if filed within the time as granted above, shall be taken on file without reference to limitation, but ensuring compliance with all other statutory conditions, including pre-deposit.
5. This Writ Petition stands dismissed, though with liberty. No costs. Connected Miscellaneous Petitions are closed.