2013 (4) TMI 377

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.... Heard Ms.Mallika Srinivasan, learned counsel for the petitioner and Mr.Manoharan Sundaram, learned Government Advocate (Tax) appearing for the respondent. 2. The petitioner-Company calls in question the order of the respondent passed in Assessment No.CST No.582558, dated 19.01.2011 relating the assessment year 1996-1997 on the file of the respondent, seeking to quash the same. 3. After hearing....

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....Writ Petition on 23.02.2011, challenging the said order dated 19.1.2011, just four days after the expiry of 30 days for filing the appeal against the impugned order. 5. Though the merits of the case are advanced for the purpose of interfering with the order of the authority, unless the petitioner has shown to this Court there is violation or infringement of fundamental rights, violation of princi....

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....of limitation to prefer the appeal before the appellate authority. 7. Considering the said submission, this Writ Petition is disposed of, with liberty to the petitioner to move the Appellate Authority within a period of two weeks from the date of receipt of a copy of this order and the Appellate Authority shall entertain the appeal, if the same is in order, and dispose of the appeal, on merits an....