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2023 (9) TMI 38 - MADRAS HIGH COURTMaintainability of appeal - petitioner received two reminders, instead of filing reply, the petitioner had appeared in person - HELD THAT:- The facts of the case are almost identical as in TVL. SAMIKKANNU SENTHIL KUMAR PROPRIETOR OF M/S. ALPHA AGENCIES VERSUS THE APPELLATE DEPUTY COMMISSIONER (ST) (FAC) , THE DEPUTY STATE TAX OFFICER-2, VALPARAI CIRCLE, VALPARAI [2023 (8) TMI 971 - MADRAS HIGH COURT] wherein, the first respondent Appellate Deputy Commissioner has been directed to dispose of the petitioner's appeal on merits. Consequently, the impugned order passed by the first respondent is quashed and the case is remitted back to the first respondent to dispose of the appeal of the petitioner on merits and in accordance with law within a period of four weeks from the date of receipt of a copy of this order. Petition disposed off.
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