2019 (9) TMI 124

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..... osit of necessary pre-requisite amount as is required under the Act of 1994. Both defaults went to the root of the matter - Consequently, the respondents were fully justified in dismissing the appeal on both counts. Petition dismissed. - MP-1472-2019 - - - Dated:- 13-8-2019 - RAVI SHANKAR JHA AND VIJAY KUMAR SHUKLA JJ. Shri N.S. Ruprah, learned counsel for the petitioners. .....

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..... led to comply with Section 67 of the Finance Act 1994, therefore, the authority assessed the tax and raised demand of ₹ 2,08,06,540 /- for payment together with interest and penalty. Said order was passed 30.1.2017. It is clear that said order was received by the petitioner on 30.1.2017. Against the order dated 30.1.2017, petitioner could have preferred an appeal within two months, .....

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