TMI Blog2024 (4) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... ity towards penalty by way of statutory appeal - HELD THAT:- By taking into account the fact that the entire tax and interest liability was discharged and that an appeal was not filed earlier since the petitioner intended to discharge liability to that extent, it is just and appropriate that the petitioner be permitted to file a statutory appeal only insofar as it pertains to penalty. Petition is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 12.09.2023. 3. Learned counsel for the petitioner submits that a statutory appeal was not filed earlier because the petitioner decided to discharge the tax and interest liability. By referring to receipts issued in respect of payments made by the petitioner, he points out that the entire tax and interest liability, as per the impugned order, was discharged. He seeks an opportunity to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r reasons set out above, W.P.No.9418 of 2024 is disposed of by permitting the petitioner to file a statutory appeal only with regard to the penalty imposed under impugned order dated 12.09.2023 within two weeks from the date of receipt of a copy of this order. If such statutory appeal is filed within the aforesaid period, the appellate authority is directed to receive and dispose of the same on me ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
