TMI Blog2024 (4) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner that after the order was passed, the petitioner had given the papers to the Chartered Accountant, who failed to prefer an appeal in time - HELD THAT:- The petitioner has already paid the disputed tax on 14.03.2024. There are no impediment in giving liberty to the petitioner to challenge the impugned order before the Appellate Commissioner within a period of 30 days from the date of receip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tween April, 2016 and June, 2017 under proviso to Section 73(1) of the Finance Act, 1994. By the impugned order, the petitioner has also been imposed with interest under Section 75 of the Finance Act, 1994 and equal amount of penalty under Section 78(1) of the Finance Act, 1994, apart from penalty of Rs. 10,000/- under Section 77(1)(c) and 77(2) of the Finance Act, 1994. The operative portion of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax amount demanded in Sl. No.(i) along with the Interest as demanded in Sl. No. (ii) above, with the reduced penalty amount is paid within a period of 30 (Thirty) days of the date of receipt of this Order-in- Original, in terms of the second and third proviso to Section 78 of the Finance Act, 1994. v) I impose a Penalty Rs. 10,000/- on the assessee under the provisions of section 77(1)(c) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition and would rely on the decision of the Hon'ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited reported in 2020 SCC Online SC 440 . It is submitted that as per the decision of the Hon'ble Supreme Court, no writ petition is entertainable beyond the statutory period, within which an appeal ought to have been fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order before the Appellate Commissioner within a period of 30 days from the date of receipt of a copy of this order. If such an appeal is filed within such time, the Appellate Commissioner shall dispose of the appeal on merits and in accordance with law without reference to the limitation. The release of the vehicle is subject to the final outcome of the confiscation proceeding. 7. The W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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