2025 (7) TMI 831

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....n For the Respondent : Mr. R. Gowri Shankar and Senior Standing Counsel ORDER The petitioner has challenged the impugned order dated 06.12.2024. Although the aforesaid order was reportedly uploaded on 08.01.2025, an appeal ought to have been filed within a period of three months or with an application to condone the delay within a period of 30 days thereafter. However, the petitioner left over ....

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....n of the Hon'ble Supreme Court in the case of Assistant Commissioner (CT), LTU, Kakinada and others vs. Glaxo Smith Kline Consumer Health Care Limited, reported in 2020 SCC Online SC 440. 4. At this stage, the learned counsel for the petitioner submits that the petitioner may be given liberty to challenge the order before the Appellate Commissioner, although the appeal would be time barred at....