2018 (8) TMI 1405

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....abu, J. For the Petitioner : Mr.Joseph Prabakar For the Respondents : Mrs.R.Hemalatha, Senior Standing Counsel ORDER Mrs.R.Hemalatha, learned Senior Standing Counsel takes notice for the 1st and 2nd respondents and by consent the main Writ Petition itself is taken up for final disposal. 2. This Writ Petition is filed challenging the order in original dated 25.01.2017 passed by the f....

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.... tax and interest, apart from levying penalty as well. There is no dispute to the fact that as against the order of Adjudicating Authority, a statutory appeal remedy lies before the Commissioner of Appeal, being the Appellate Authority and such Appeal has to be filed within 60 days from the date of receipt of a copy of the order in original. The petitioner filed an appeal before the second respond....

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....e petitioner is not satisfactory. Thus, he rejected the Appeal on the ground of limitation, without going into the merits of the matter. Now, both the orders are put to challenge before this Court. 6. Perusal of the order passed by the first respondent, being the Adjudicating Authority would indicate that the same was passed by giving certain reasonings and findings in an elaborate manner. This....

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.... respondent in rejecting the appeal only on the ground of limitation cannot be sustained, especially, when the petitioner has stated the reasons for filing such appeal with 13 days delay and when such reasons are not found to be either false or imaginary. In any event, as the delay is only 13 days, the second respondent ought to have condoned the delay and considered the matter on merits. 8. Th....