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    <title>2018 (4) TMI 975 - MADRAS HIGH COURT</title>
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    <description>The High Court allowed the writ petition, setting aside the order dismissing the appeal as time-barred due to filing in the wrong forum. The court emphasized the inadvertent mistake made by the petitioner and considered the actions taken, including the pre-deposit and subsequent rectification. The matter was remanded to the respondent for a decision on the appeal&#039;s merits, with directions to ensure a personal hearing for the petitioner and decide in accordance with the law.</description>
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      <description>The High Court allowed the writ petition, setting aside the order dismissing the appeal as time-barred due to filing in the wrong forum. The court emphasized the inadvertent mistake made by the petitioner and considered the actions taken, including the pre-deposit and subsequent rectification. The matter was remanded to the respondent for a decision on the appeal&#039;s merits, with directions to ensure a personal hearing for the petitioner and decide in accordance with the law.</description>
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