TaxTMI 
TaxTMI 
2023 (11) TMI 509
X X X X Extracts X X X X
X X X X Extracts X X X X
....arwal. .. For the Respondent no. 4 Mr. Bikramaditya Ghosh, Ms. Bedashruti Bose. .. For the State ORDER Heard learned counsels for the parties. The order passed by the appellate authority on 15th February, 2023 dismissing the appeal preferred by the petitioner, on the ground of limitation, is assailed in the writ petition. A consignment belonging to the petitioner was intercepted and detained ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e petitioner sent a reply to the notice on 8th February, 2023. By the order impugned dated 15th February, 2023, the appeal preferred by the petitioner was dismissed solely on the ground of limitation. Merits of the petitioner's case were not considered by the authority. The show-cause notice dated 2nd February, 2023 indicates that since the maximum time limit allowed within which an appeal has to....
X X X X Extracts X X X X
X X X X Extracts X X X X
....period. Therefore, while exercising jurisdiction under Article 226 of the Constitution this Court can examine the factual circumstances and grant appropriate relief as the appellate remedy is a very valuable remedy since the appellate authority can re-appreciate the factual position. Thus, for such reason, we are inclined to exercise discretion" In the present case, it prima facie appears that t....