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2025 (11) TMI 1423
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.... : Rajesh Chandra Mishra, Shashwat Anand Dixit For the Respondent(s) : C.S.C. ORDER HON'BLE MANISH KUMAR, J. Heard Sri R.C Mishra learned counsel for the petitioners and Sri Sanjay Sarin learned Additional Chief Standing counsel for the State revenue. Under challenge is the order dated 29.09.2025 whereby the petitioner's appeal was dismissed on the ground of delay. As a cons....
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....s of the tax determined by the proper officer and no demand shall be confirmed on the ground other than the grounds specified in the notice. Relying heavily on the aforesaid provisions, it is urged that that once there was no demand or even proposal to impose any penalty or interest then the order dated 11.02.2025 is patently against the provisions as a sum of Rs. 5,12,453/- towards interest un....