K.P. Shaneej Vs Jt Commissioner (State Tax)
Date: July 1, 2022
Subject Matter
Date of uploading Form DRC 07 should be taken as a relevant date for ascertaining the period of limitation in case of appeals.
Summary
There are certain judgments of this Court which take the view that without the authenticated copy of the assessment order, an appeal cannot be filed and such authentication will be recognised by the system only when a demand is raised pursuant to the…
Petitioner has approached this Court, being aggrieved by the fact that the appeals filed by the petitioner against Ext.P1(series) of orders of assessment have been rejected on the ground that they were filed beyond time. 2. Learned counsel appearing for the petitioner submits that the orders were communicated to the petitioner only on 18.01.2020 and the petitioner filed the appeals on 17.02.2020,…