Thankiyan Georgestephen Vs Joint Commissioner of GST Central Excise
Date: May 22, 2025
Subject Matter
90-day period for filing an appeal should be calculated from the physical dispatch date of the assessment order
Summary
In the case of Thankiyan Georgestephen Vs Joint Commissioner of GST Central Excise (Appeals), the Madras High Court ruled that the 90-day period for filing an appeal should be calculated from the physical dispatch date of the assessment order, rather…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The present Writ Petitions have been filed for the issuance of a Writ of Certiorarified Mandamus, challenging the rejection of appeal based on the limitation and to direct the 1 st respondents to take up the appeals and pass fresh orders. 2. According to the petitioner, appeal has to be filed within a period of 90 days and the…