Limitation for appeal and pre-deposit requirements: High Court set aside rejection and allowed merits consideration.

The Madras High Court considered whether an appeal filed after the ordinary limitation period and the condonable period could still be entertained where the requisite pre-deposit had been remitted online. On the facts, the Court found it to permit the appeal to be received and decided on merits, subject to satisfaction that the 10% pre-deposit had been made. The rejection of the appeal on limitation was set aside, and the appellate authority was directed to dispose of the appeal on merits.

---

---

Issues: Whether the appellate authority was justified in rejecting the petitioner's appeal on limitation and whether the appeal should be directed to be received and decided on merits.

Analysis: The appeal was filed online after remittance of the requisite pre-deposit. The writ petition showed that the assessment order had been passed on 09.09.2023, the limitation period had expired by early December 2023, and the further condonable period expired in early January 2024. The appeal was filed shortly thereafter. In the facts and circumstances, the Court found it appropriate to permit the appeal to be entertained and decided on merits, subject to satisfaction regarding receipt of the pre-deposit.

Conclusion: The rejection of the appeal on limitation was set aside and the appellate authority was directed to receive and dispose of the appeal on merits, subject to satisfaction about the 10% pre-deposit.

---