TMI Blog2022 (10) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... beyond the period of limitation which is factually incorrect and contrary to the material on record warranting interference by this Court in the present petition particularly when neither sufficient nor reasonable opportunity was provided by the respondent No.2 / Appellate Authority before passing the impugned order which is violative of principles of natural justice also and deserves to be quashed and the matter remitted back to respondent No.2 / Appellate Authority for reconsideration afresh in accordance with law. As held by the High Courts of Andhra Pradesh and Orissa in M/S. SHREE JAGANNATH TRADERS VERSUS COMMISSIONER OF STATE TAX ODISHA, CUTTACK AND OTHERS [ 2021 (6) TMI 412 - ORISSA HIGH COURT ] so long as the appeal was preferre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntenable in law, in the facts and circumstances of the instant case; b) Issue a writ of mandamus or such other writ, order or direction as this Hon ble Court may deem fit, directing the respondent No.2 to restore the appeal and hear it on merits in accordance with law; c) Refund the taxes and penalty already paid by the petitioner; d) Pass such other suitable orders as this Hon ble Court may deem fit and proper under the facts and circumstances of the case, including cost in the interest of equity and justice. 2. Heard learned counsel for the petitioner and learned AGA for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner as Annexure J as well as the letter at Annexure K dated 12.10.2021 written by the petitioner to the respondent No.2 / Appellate Authority will clearly indicate that the petitioner had preferred an appeal on 30.03.2019 itself within the prescribed period from the date of the impugned order dated 02.02.2019. The order impugned in the present petition has been passed without considering or appreciating the said aspects and by proceeding on the erroneous premise that the appeal was filed by the petitioner beyond the period of limitation which is factually incorrect and contrary to the material on record warranting interference by this Court in the present petition particularly when neither sufficient nor reasonable opportunity was p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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