2023 (11) TMI 873

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....>Honourable Mr. Justice R.Mahadevan And The Honourable Mr. Justice Mohammed Shaffiq For the Appellant : Mr.Sanjay Rajpurohit for M/s. Rajpurohit Law House For the Respondents : Mr.Rajinish Pathiyil, Standing Counsel JUDGMENT R. MAHADEVAN, J. This writ appeal is directed against the order passed by the learned Judge in W.P.No.33363 of 2022, on 12.12.2022. 2. According to the appel....

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....ged by the appellant by filing an appeal before the first respondent, who rejected the said appeal, by order dated 26.08.2022. Aggrieved by the same, the appellant preferred WP.No.33363 of 2022, which also ended in dismissal on 12.12.2022 on the ground of limitation. Therefore, this writ appeal came to be filed by the appellant. 3. Today, when the matter was taken up for hearing, the learned st....

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....nt, on the recommendations of the Council, hereby notifies taxable persons who could not file an appeal against the order passed by the proper officer on or before the 31st day of March, 2023 under section 73 or 74 of the said Act (hereinafter referred to as the said order), within the time period specified in sub-section (1) of section 107 read with sub-section (4) of section 107 of the said Act,....

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.... notification, if it fulfills the condition specified at para 3 below. 3. No appeal shall be filed under this notification, unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to twelve and a half per cent of the remaining amount of tax in d....