Delay in Filing the Appeal Condoned as the Petitioner Was Unaware of the Impugned Order | HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 22 November, 2024
Latest from Taxmann
Case Details: NRC. Spin Tex v. Assistant Commissioner (ST) - [2024] 168 taxmann.com 315 (Madras)
Judiciary and Counsel Details
- Krishnan Ramasamy, J.
- Vignesh Kumar K. for the Petitioner.
- V. Prashanth Kiran, Govt. Adv. for the Respondent.
Facts of the Case
The petitioner was a company engaged in the business of spinning of textiles. The department issued a show cause notice (SCN) and passed an order without providing any opportunity of personal hearing to the petitioner. The petitioner filed appeal against the said order with a delay of 54 days but the said appeal was rejected by the department on the aspect of limitation. It filed writ petition to challenge the order.
High Court Held
The Honorable High Court noted that the petitioner was unaware of the impugned order and it had failed to file appeal within the prescribed time. However, the reasons assigned by the petitioner for non-filing of appeal within the prescribed time appeared to be genuine. Therefore, the Court was inclined to condone the delay in filing the appeal. The Court also directed the Appellate Authority to take the appeal on record and pass appropriate orders on merits and in accordance with law, after providing sufficient opportunity to the petitioner.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
