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2022 (9) TMI 160 - MADRAS HIGH COURTCondonation of delay in filing an appeal - Input Tax Credit - reopening of assessment - time limitation - proper reasons for delay, given or not - HELD THAT:- It is seen that admittedly there have been deemed assessment thereafter the assessment have been reopened, considered and I.T.C credits have been verified refund order, thereafter, again it was revisited and the refund had been considerably reduced and orders have been passed in appeal. This case, though the assessment is pending from the year 2008-2009, 2009-2010 and 2013-2014, all have been considered simultaneously and the issues are common. The period of limitation contended by the petitioner may not arise in this case. In view of the pendency of the assessment, the authorities ought to have given adequate opportunities to the petitioner in this case which is not so. Further, the appeal is a statutory appeal and no person can be denied of statutory appeal. Further, there is a provision for condonation of delay. In view of the same, this Court directs the first respondent to consider the petitioner's appeal on merits. The delay alone is condoned. The Writ Petitions are disposed of.
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