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    <title>2017 (4) TMI 859 - MADRAS HIGH COURT</title>
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    <description>The High Court upheld the Single Judge&#039;s decision in dismissing the appellant&#039;s challenge against an order-in-original due to the expiration of the limitation period. Despite raising various grounds, including breach of natural justice and disputing factual inaccuracies, the Court emphasized the finality of the order-in-original, as the appellant had delayed filing appeals. The Court ruled that erroneous decisions must be corrected through proper legal procedures and not collateral challenges. As the appellant failed to act within the prescribed time frame, the Court dismissed the Writ Appeal.</description>
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    <pubDate>Wed, 15 Mar 2017 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=341889</link>
      <description>The High Court upheld the Single Judge&#039;s decision in dismissing the appellant&#039;s challenge against an order-in-original due to the expiration of the limitation period. Despite raising various grounds, including breach of natural justice and disputing factual inaccuracies, the Court emphasized the finality of the order-in-original, as the appellant had delayed filing appeals. The Court ruled that erroneous decisions must be corrected through proper legal procedures and not collateral challenges. As the appellant failed to act within the prescribed time frame, the Court dismissed the Writ Appeal.</description>
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      <pubDate>Wed, 15 Mar 2017 00:00:00 +0530</pubDate>
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