2022 (10) TMI 184

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....GA  ORDER In this petition, petitioner has sought for the following reliefs: a) Issue a writ of certiorari or such other writ, order or direction as this Hon'ble Court may deem fit, by quashing the Order in T.No.300/2022-23 dated 19.2.2022 in Annexure L passed by the respondent No.2 as being illegal and untenable in law, in the facts and circumstances of the instant case; b) Issue a writ of mandamus or such other writ, order or direction as this Hon'ble Court may deem fit, directing the respondent No.2 to restore the appeal and hear it on merits in accordance with law; c) Refund the taxes and penalty already paid by the petitioner; d) Pass such other suitable orders as this Hon'ble Court may de....

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....quashed on this ground also. 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. 5. As rightly contended by the learned counsel for the petitioner, a perusal of the memorandum of appeal along with the provisional acknowledgment produced by the petitioner as Annexure - J as well as the letter at Annexure - K dated 12.10.2021 written by the petitioner to the respondent No.2 / Appellate Authority will clearly indicate that the petitioner had preferred an appeal on 30.03.2019 itself within the prescribed period from the date of the impugned order dated 02.02.2019. The order impugned in the present petition has been passed without considering or appr....