2023 (10) TMI 1490

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....E CHIEF JUSTICE AND HONOURABLE MR. JUSTICE RAJIV ROY For the Petitioner: Mr. Radha Raman, Advocate For the Respondent: Mr. Raghwanand (GA-11) Mr. Pratik Kumar (AC to GA-11) ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The writ petition is filed against the appellate order dated 21.02.2023, Annexure-5 which rejected the appeal on the ground of delay. The appeal was from Annexure....

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....12.08.2022 and also filed with delay before 12.09.2022. The appeal is said to have been filed only on 19.01.2023, after about four months from the date on which even the limitation period expired. In the above circumstances, we find no reason to invoke the extraordinary jurisdiction under Article 226, especially since it is not a measure to be employed where there are alternate remedies available ....

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....he said order was rejected solely on the grounds that the said appeal was not filed within the time period specified in sub-section (1) of section 107. In all such cases, filing of appeal by the taxpayers will be allowed against such orders upto 31st January, 2024, subject to the condition of payment of an amount of pre-deposit of 12.5% of the tax under dispute, out of which at least 20% (i.e. 2.5....