TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Statutory appeal rights: petitioner granted six weeks to file; appellate authority must hear and decide on merits.</h1> Petitioner may prefer a statutory appeal against the final assessment; the SC granted additional time and permitted filing within six weeks, directing ... Seeking Extension of time to file statutory appeal - right to personal hearing - admissibility of additional documents. Extension of time to file statutory appeal - appellate authority to decide appeal on merits without being influenced by prior observations - Grant of time to the petitioner to prefer an appropriate statutory appeal and directions for expedition and merit-based disposal by the appellate authority. - HELD THAT: - The Court directed that the petitioner be granted six weeks to prefer an appropriate appeal against the final order of assessment. The appellate authority was directed to take up any such appeal filed within that period for hearing expeditiously and to decide it in accordance with law on its own merits, without being influenced by observations made by the Single Judge in the writ proceedings. The petitioner is permitted to raise all contentions available in law, and the appellate authority must consider the matters raised and decide after affording opportunity of hearing. [Paras 3, 4, 5, 6, 7] Final Conclusion: The Special Leave Petition is disposed of by granting the petitioner six weeks to file the statutory appeal, which the appellate authority shall hear expeditiously and decide on merits without being influenced by earlier judicial observations. Issues: Whether the petitioner should be permitted to prefer an appropriate statutory appeal before the appellate authority against the final order of assessment and, if so, the period within which the appeal may be filed and the manner in which the appellate authority should decide the appeal.Analysis: The High Court directed that a statutory appeal may be filed and considered without reference to limitation if filed within a specified period and that the appellate authority should consider all grounds and documents and afford an opportunity of personal hearing before passing a reasoned order on merits. The present order grants the petitioner additional time to file an appeal against the final order of assessment and clarifies that any appeal so filed shall be entertained and decided on merits. The appellate authority is directed to take up and decide the appeal expeditiously, to consider all contentions and relevant documents (including specific documentary requests such as Fastag details), and not to be influenced by earlier observations made in the writ proceedings.Conclusion: The petitioner is permitted to prefer an appropriate statutory appeal within six weeks from the date of this order; any such appeal shall be heard expeditiously by the appellate authority and decided on its own merits after affording opportunity of personal hearing and considering all grounds and documents. The Special Leave Petition stands disposed of.
TaxTMI 
TaxTMI 
