Case Law Details
Sri. Nissar Mohammed Imran Vs Deputy Commissioner (ST) (Madras High Court)
Madras High Court has taken a view in W.P.No.25666 of 2022 that service effected online in terms of Section 169(1)(d) of the Act is a valid method/mode of service and this order has attained finality as on date.
The provisions of Section 107 of the Act deal with ‘Appeal’ and provide that an appeal be filed as against any order of the State Goods and Services Tax Act within a period of 90 days. There is a condonable period of one month after the aforesaid period of 90 days, for which the authority may grant condonation, if convinced by the explanation set out by the petitioner. The appeal of petitioner has been filed after a period of 2 months and 17 days, over and above the statutory limitation of 90 + 30 days.
In light of the above admitted position, the dismissal of the appeal by R1 is seen to be in order. The petitioner, to be noted, has set out no explanation, let alone justifiable explanation, for the condonation of even the one month provided and thus the further delay of 2 months and 17 days over and above the statutory limitation is fatal to its case.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
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