2025 (6) TMI 1651

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.... Visvapriya. For the Respondent: Ms. K. Vasanthamala, GA. ORDER PER This writ petition has been filed challenging the impugned rejection order dated 27.12.2024 passed by the 1st respondent. 2. Ms. K. Vasanthamala, learned Government Advocate, takes notice on behalf of the respondents. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itse....

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.... 4. Further, he would submit that the petitioner had already paid 10% towards statutory pre-deposit while filing the appeal and now, he is willing to pay additional pre-deposit of 15% of disputed tax amount. Therefore, he requests this Court to condone the delay in filing the appeal. 5. On the other hand, the learned Government Advocate appearing for the respondents would submit that though all....

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....he petitioner, since the assessment order was passed in ex-parte, they remained unaware of the said order and hence, they were unable to file the appeal within time. 7. The above reason assigned by the petitioner, for the delay in filing the appeal against the assessment order, appears to be genuine. In such view of the matter, this Court is inclined to condone the delay, in filing the appeal a....