2019 (1) TMI 915

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..... be given to the petitioner to agitate the matter before the Appellate Authority, by filing a regular appeal. Therefore, without expressing any view on the merits of the contentions raised by the petitioner as against the imposition of penalty, this writ petition is disposed of by granting liberty to the petitioner to file a statutory appeal before the concerned Appellate Authority - petition dispo .....

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..... y. 3. Heard both sides. 4. Admittedly, as against the impugned order, a statutory appeal lies before the Commissioner (Appeals), by complying with the other statutory requirements. However, the petitioner did not file any such appeal in time. Now, the merits of the order passed by the respondent is sought to be canvassed before this Court by filing this writ petition, after a period of nearl .....

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..... ng a statutory appeal. Since the petitioner has chosen to pay the tax liability and interest and they are aggrieved only against the imposition of penalty, this Court is of the view that an opportunity may be given to the petitioner to agitate the matter before the Appellate Authority, by filing a regular appeal. Therefore, without expressing any view on the merits of the contentions raised by .....

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