S.P.Enterprises v. The Appellate Authority Cum The Deputy Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 27.03.2023

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH S.P.Enterprises, Represented by its Proprietor, Anandan Radhakrishnan, (GST IN-33AQJPR1916P1ZD) No.51, 1st Floor, Arunachala Naicken Street, Chintadripet, Chennai-600 002.

... Petitioner Vs The Appellate Authority cum the Deputy Commissioner, GST-Appeal, Chennai-II, C.T.Annexe Building, 3rd floor, No.1, Greams Road, Chennai-600 006.

... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus directing the respondent to number the petitioner online appeal petition dated 05.12.2022 acknowledged in AD331222008650R by receiving the hard copy of the same and consequently dispose the same on merits.

For Petitioner : Mr.S.Vigneshwar For Respondent : Ms.E.Ranganayaki Additional Government Pleader

O R D E R

The petitioner prays for a mandamus directing the Appellate Authority, Goods and Services Tax to number online appeal petition filed on 05.12.2022 and bearing acknowledgement No.AD331222008650R. 2.Mrs.E.Ranganayaki, learned Additional Government Pleader appears for the respondent and states that after the institution of this writ petition on 20.02.2023, the appeal has, in fact, come to be dismissed on 24.03.2022 on the ground that the same is barred by limitation. A copy of the order be handed over to the learned counsel for the petitioner as well. 3.In light of the aforesaid, nothing survives in this writ petition and the same is dismissed. No costs.

27.03.2023 vs Index : Yes / No Speaking Order To The Appellate Authority cum the Deputy Commissioner, GST-Appeal, Chennai-II, C.T.Annexe Building, 3rd floor, No.1, Greams Road, Chennai-600 006.

Dr.ANITA SUMANTH,J.

vs 27.03.2023