2023 (11) TMI 873

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..... van And The Honourable Mr. Justice Mohammed Shaffiq For the Appellant : Mr.Sanjay Rajpurohit for M/s. Rajpurohit Law House For the Respondents : Mr.Rajinish Pathiyil, Standing Counsel JUDGMENT R. MAHADEVAN, J. This writ appeal is directed against the order passed by the learned Judge in W.P.No.33363 of 2022, on 12.12.2022. 2. According to the appellant / assessee, they are proprietorship con .....

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..... ore the first respondent, who rejected the said appeal, by order dated 26.08.2022. Aggrieved by the same, the appellant preferred WP.No.33363 of 2022, which also ended in dismissal on 12.12.2022 on the ground of limitation. Therefore, this writ appeal came to be filed by the appellant. 3. Today, when the matter was taken up for hearing, the learned standing counsel appearing for the respondents p .....

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..... ifies taxable persons who could not file an appeal against the order passed by the proper officer on or before the 31st day of March, 2023 under section 73 or 74 of the said Act (hereinafter referred to as the said order), within the time period specified in sub-section (1) of section 107 read with sub-section (4) of section 107 of the said Act, and the taxable persons whose appeal against the sai .....

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..... ow. 3. No appeal shall be filed under this notification, unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to twelve and a half per cent of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in .....

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..... r this notification. " 4. In reply, the learned counsel appearing for the appellant sought liberty to the appellant to approach the appellate authority for filing necessary appeal. 5. In view of the above, liberty is granted to the appellant to approach the appellant authority, if so advised. Accordingly, this writ appeal stands disposed of. No costs.
Case laws, Decisions, Judgements, Orders .....

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