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2024 (4) TMI 657 - MADRAS HIGH COURTValidity Of Order Passed - documents submitted by the petitioner were disregarded - manufacture of alcoholic beverages - show cause notice issued - non payment of GST - limitation period - HELD THAT:- The operative portion of the impugned order, extract reveals that the assessing officer took into account the evidence placed on record, including the licence issued by the Excise Commissioner, the licence cum manufacturing agreement and the statements of Smt.N.Nalini and Shri.R.V.Ravikumar. Upon appraisal of such evidence, materiality and weight was assigned to such evidence while drawing conclusions. In exercise of discretionary jurisdiction under Article 226, I am not inclined to interfere with the impugned order in these facts and circumstances. The impugned order is dated 11.12.2023 and this writ petition was filed in January 2024. As of the date of filing, the limitation period had not expired. As on date, the condonation period is on the verge of expiry. Thus, it is just and appropriate that the petitioner be permitted to present a statutory appeal. Therefore, W.P.No. is disposed of by permitting the petitioner to present a statutory appeal within ten days from the date of receipt of a copy of this order. If such statutory appeal is presented within the aforesaid period, the appellate authority is directed to receive and dispose of the same on merits without going into the question of limitation. No costs. Consequently, W.M.P.No.10388 of 2024 is closed.
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