Mutharamman Traders Vs State Tax officer (Madras High Court)
Date: June 13, 2023
Subject Matter
Condonation of delay of 10 days in filing appeal allowed as the order had been sent to the consultant’s email id
Summary
The petitioner is challenging the orders of assessment under the provisions of the Tamil Nadu General Sales Tax Act for assessment years 2020-21 and 2021-22. The petitioner filed statutory appeals, which were returned due to delay beyond the condonab…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The challenge is to two orders of assessment, both dated 31.10.2022 in respect of assessment years (AY) 2020-2 1 and 202 1-22, passed under the provisions of the Tamil Nadu General Sales Tax Act, 2017 (in short ‘Act’). 2. Challenging the aforesaid orders, the petitioner has approached the first appellate authority by way of statutory…