2019 (7) TMI 1243

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....ounsel on both sides, main writ petition is taken up, heard out and is being disposed of. 4. Crux and gravamen of this case and the narrowed down central / lone issue has been captured in the previous proceedings of this Court dated 27.06.2019, which reads as follows: 'Mr.V.Srikanth, learned counsel on record for writ petitioner is before this Court. Mr.N.Senthilkumar, learned Standing Counsel accepts notice on behalf of both the respondents. 2. A statutory appeal under Section 85(3A) of Finance Act, 1994 has been dismissed by the first respondent on the ground of limitation. This is vide order dated 03.05.2019 in Appeal No.144/2019(CTA-I) (hereinafter 'impugned order' for brevity). In the impugned order, Appellate Authorit....

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....ard is not available in the department file. 6. Adverting to an Electronic Mail dated 04.12.2018 from the department, learned counsel for writ petitioner submits that the postal receipt and the postal acknowledgment card as provided by the department (in response to writ petitioner's query) are as follows: 7. A perusal of the postal acknowledgment card reveals that the writ petitioner addressee has been described as 'M/s. Beeku Exports, Chennai - 99'. In the considered view of this Court, this is hardly an address much less a postal address, wherein a proper delivery is possible. 8. As can be seen from the memorandum of grounds of appeal, the full and complete postal address of the writ petitioner is as follows: 'M/s.Be....