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2024 (9) TMI 1928
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....NAN RAMASAMY For Petitioner : Mr.K.M.Malarmannan For Respondents : Mr.G.Nanmaran Special Government Pleader (Taxes) ORDER The writ petition challenges the impugned order dated 18.07.2024, passed by the appellate authority, rejecting the appeal filed by the petitioner. 2. The learned counsel for the petitioner submits that the appeal was rejected on the ground that only a hard copy w....
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....½ months in filing the appeal, which is beyond the statutory limit, and the appellate authority lacks the power to condone such delay under the law. 4. Heard the learned counsel for both sides and perused the materials available on record. 5. Considering the submissions made, this Court finds that the appeal was rejected solely on the ground that the soft copy was not uploaded due to ....