2026 (6) TMI 1348

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....R.JUSTICE D.BHARATHA CHAKRAVARTHY For the Appellant: Mr. M. Selvam For the Respondents : Mr. R. Suresh Kumar Additional Government Pleader ORDER The writ petition is filed challenging the order dated 30.04.2025, whereby the appeal filed by the petitioner was rejected as being beyond the period of limitation. 2. Upon hearing the learned counsel for the petitioner and on perusal of th....

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....vely appear before the second respondent and put forth his case on merits. 4. Per contra, the learned Additional Government Pleader submitted that it was for the assessee to avail the opportunity at the stage of the show cause notice and that even the appeal was not filed within the prescribed time, but beyond the condonable limit. 5. I have considered the rival submissions and perused the m....