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    <title>2023 (10) TMI 795 - MADRAS HIGH COURT</title>
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    <description>The Court dismissed the writ petition but granted the petitioner the liberty to file an appeal against the impugned order within 30 days of receiving the court&#039;s order. The Appellate Authority is instructed to consider the appeal without enforcing the limitation period. The petitioner is permitted to address all issues raised in the writ petition, including the refund of the bank deposit, before the Appellate Authority, which must decide based on law and merits. The connected miscellaneous petition is also closed, with no costs awarded.</description>
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    <pubDate>Wed, 11 Oct 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=444572</link>
      <description>The Court dismissed the writ petition but granted the petitioner the liberty to file an appeal against the impugned order within 30 days of receiving the court&#039;s order. The Appellate Authority is instructed to consider the appeal without enforcing the limitation period. The petitioner is permitted to address all issues raised in the writ petition, including the refund of the bank deposit, before the Appellate Authority, which must decide based on law and merits. The connected miscellaneous petition is also closed, with no costs awarded.</description>
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