Whether date of serving the Order is to be included for the purpose of computing the timelines to file an Appeal ?
Issue Favourable to Tax Payer ?:- yes
Held - In terms of Section 12 (1) of the Limitation Act, in computing the period of limitation for an appeal, the day .....
Issue Favourable to Tax Payer ?:- yes
Held - The impugned order has been passed under the provisions of Tamil Nadu Goods and Services Tax Act, 2017 (in short 'Act') and an appeal ought .....
Issue Favourable to Tax Payer ?:- yes
Held - We perused the record and also the decision in W.P. No.27071/2022. In similar circumstances, learned Division Bench of the High Court for th.....
Issue Favourable to Tax Payer ?:- yes
Held - The correctness of the stand taken by the appellant that he was sick and unable to take steps to file the appeal within the period of limita.....
Issue Favourable to Tax Payer ?:- yes
Held - The period of 3 months counting from the order-in-original dated 14.12.2019 would have expired on 13.03.2020. As such, the petitioner could .....