2026 (2) TMI 1204

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....rishnan Ramasamy For the Petitioner : Mr.N.Sudalaimuthu For the Respondents : Mr.R.Sureshkumar Additional Government Pleader ORDER This writ petition has been filed challenging the the impugned rejection of appeal dated 16.10.2025 by the respondents. 2. Mr.R.Sureshkumar, learned Additional Government Pleader, takes notice on behalf of the respondents. 3. By consent of the parties....

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.... the petitioner had already paid 10% towards statutory pre-deposit while filing the appeal and now, he is willing to pay additional 10% of disputed tax amount to the respondent. Therefore, he requests this Court to condone the delay in filing the appeal. 6. On the other hand, the learned counsel appearing for the respondents would submit that the delay may be condoned subject to terms and reque....

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....ling 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 against the impugned assessment order. 10. Therefore, though the petitioner had already paid 10% of the disputed tax amount as statutory pre-deposit while filing the appeal, considering the delay, this Court directs the petitioner to ....