TaxTMI 
TaxTMI 
TaxTMI 
2025 (7) TMI 1896
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....IAL) AND JATINDRANATH SWAIN MEMBER (TECHNICAL) PRESENT : For the Appellant: Mr. M S Shyamsundar, Senior Advocate, For Mr. Chandramouli Prabhakar, Advocate. For the Respondent: Mr. Abhishek Sriram &, Mr. Adith Jahgirdar, Advocates for R2/IRP, Mr. Shaikh Nafis Anjum, IRP. ORDER (Hybrid Mode) 1. The Challenge put by the Appellant in the instant Company Appeal, is to the Impugned Order dated 23.....
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....Tribunal by filing the same before the Registry on 02.09.2024. Simultaneously, the Appellant had also filed a Writ Petition, being WP No. 24478/2024 before the Hon'ble High Court of Karnataka by filing the same on 03.09.2024 and what is more anguishing is that in the Writ Petition the pleading, which has been raised by the Appellant in ground (o) is to the following effect, "because the Petiti....
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.... consideration on merits, rather it is just the converse. After filing the Appeal on 03.09.2024, when the defects were pointed out by the Registry 04.09.2024, the onus was on the Appellant to rectify the defects within the time, which was provided by the Registry of the Appellate Tribunal. But that was not done, and instead, the Appellant filed the Writ Petition on 03.09.2024 by placing a distorte....
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....ribunal is not even required to be heard in the matter. Further, it is seen that the Appeal itself is suffering from the vices of 176 days delay in re-filing. 6. The Appellant was neither fair to this Appellate Tribunal nor even to the Hon'ble High Court, because, he has filed the Appeal before this Tribunal on 02.09.2024 which was marked as defective. Immediately thereafter he filed a Writ P....