Case Law Details
Shree Agencies Vs Assistant Commissioner (Madras High Court)
This case pertained to an order of assessment made in 2023 for the assessment year 2019-2020 under the Tamil Nadu GST Act, 2017. The appellant had not initially filed an appeal against the assessment order within the given time frame due to personal and professional circumstances, and sought permission from the court to file a delayed appeal.
The court examined the circumstances surrounding the delay, including issues with the appellant’s Chartered Accountant and the impact on the appellant’s personal and commercial activities due to the attachment of the bank account. Ultimately, despite the delay, the court ruled in favor of allowing the statutory appeal to proceed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT.
Mr. V. Prashanth Kiran, learned Government Advocate accepts notice for the first respondent and is armed with instructions to enable a final disposal of this Writ Petition even at the stage of admission. In light of the order that is proposed to be passed, no notice is thought necessary to R2 at this juncture.
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