S A THIRUMOORTHY NADAR, T SHANMUGAVADIVEL Vs. APPELLATE ASSISTANT COMMISSIONER AND THE COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner has challenged the order of the first respondent in M.P.No. 98 of 2004 dated 04.03.2005, dismissing the appeal filed by the petitioner as time barred.

(2.) Brief facts leading to the Writ Petition are as follows:

(3.) The petitioner has further submitted that he filed a petition to the appellate authority, first respondent and contended that the revised order of assessment dated 28.09.2004 was received by him only on 01.10.2004 and thereafter, he filed the appeal on 29.10.2004, which is well within the prescribed period of limitation and requested the first respondent to entertain the appeal. Before the first respondent, petitioner's authorised representative pointed out that unless and until, the correct payment details are furnished, they would be forced to pay the tax once again for admission of the appeal. The petitioner further submitted that the first respondent, without considering the submission made by them and without appreciating the grounds made in the appeal, has simply rejected the appeal on 04.03.2005, on the ground that the rectification order deals only with the payment details and not with reference to the issue. The first respondent observed that the petitioner ought not to have waited for the orders of the Commercial Tax Officer in the rectification petition filed under Section 55 of the TNGST Act, the petitioner should have filed the appeal in time. The first respondent computed a delay of 167 days and dismissed the appeal as time barred and held that he has no jurisdiction to entertain the petition beyond 60 days. Aggrieved by the orders of the first respondent, the petitioner has filed the present Writ Petition.