Cholaa Tapes Vs Additional Commissioner
Date: December 14, 2023
Subject Matter
Appeal rejection due to limitation: Petitioner is directed to avail the Amnesty Scheme
Summary
Cholaa Tapes filed a writ petition challenging the dismissal of their GST appeal by the tax authority on the grounds of limitation due to a delay of 11 days in filing the appeal. The petitioner argued that the appeal was filed late due to the delayed…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This Writ Petition is filed challenging the order passed by the first respondent dated 15.09.2023, dismissing the appeal filed by the petitioner on the grounds of limitation and for a further direction to the first respondent to decide the appeal filed by the petitioner on merits and in accordance with law. 2. The case of the petitioner is that…