SRI SENBAKAGIRI MURUGAN POWERLOOM WEAVERS CO-OPERATIVE PRODUCTION AND SALE SOCIETY LTD. Vs. ASSTT. C.C. AND C.E.

JUDGEMENT

(1.) Heard Mr. K. Karthikeyan, Learned Counsel appearing for the petitioner and Mr. V. Sundareswaran, Learned Counsel appearing for the respondents.

(2.) The petitioner is a Co-operative society registered under the provisions of the Tamil Nadu Co-operative Societies Act, 1983 and the challenge in this writ petition is to an order passed by the second respondent in Order-in-Appeal No. 58/2018-S.T., dated 163-2018. The second respondent has dismissed the appeal on the ground that it is barred by limitation, as the appeal petition has been presented beyond the period prescribed under the Statute.

(3.) The facts are not in dispute and admittedly, the appeal has been presented beyond the prescribed period of limitation and the Commissioner of GST and Central Excise (Appeals) would have no jurisdiction to condone the delay. This aspect of the matter was taken into consideration when the case was entertained by this Court on 26-4-2018, on which date, the following order was passed: