Global Hardwares V/s State tax officer {HIGH COURT OF MADRAS}
Case Study Name: Global Hardwares V/s State tax officer {HIGH COURT OF MADRAS} :Date of Order – 21/06/2024Background:Global Hardwares approached the High Court against an assessment order issued on 01.12.2023 for the assessment year 2022-23. The petition was filed after the expiration of the time limit prescribed under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act, 2017), which governs appeals to the Appellate Authority.
Key Ruling:
Time Barred Appeal:
The High Court acknowledged that the petitioner’s writ...
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