TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Legal Challenge Overturned: Petitioner Wins Right to File Statutory Appeal Within 15-Day Window After Previous Rejection</h1> <h3>M/s. Geotech Offshore Structures Private Ltd. Versus The Deputy Commissioner (ST), The Deputy State Tax Officer Chennai</h3> HC allowed the writ petition challenging appeal rejection, setting aside the previous order. Petitioner granted 15 days to file statutory appeal, with ... Rejection of petitioner's appeal on the ground of delay - HELD THAT:- On examining the impugned order, it is clear that the only reason for rejecting the appeal at the threshold was that such appeal was presented 12 days beyond the specified period. In the affidavit in support of the writ petition it is stated that the staff concerned had left the services of the petitioner during the relevant period and that this caused delay in presentation of the appeal. On taking into account this reason and the fact that the period of delay is only 12 days, it is just and necessary that the petitioner be permitted to prosecute the appeal. The impugned order dated 01.04.2024 is set aside and the petitioner is permitted to file a statutory appeal within 15 days from the date of receipt of a copy of this order - Petition disposed off. The writ petition challenges the rejection of the petitioner's appeal due to delay of 12 days. The court sets aside the order and allows the petitioner to file a statutory appeal within 15 days. The appellate authority is directed to consider the appeal on its merits without limitation issues. Case closed with no costs.
TaxTMI 
TaxTMI 
