2024 (2) TMI 352

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..... ht of the appellate authority to condone the delay in filing appeal by one month only - HELD THAT:- List the petition on 21.02.2024. In the meanwhile and till the next date, in case the petitioner deposits 12.5% of the amount of tax in dispute within a period of one week, the recovery of/action qua rest of the amount pursuant to the demand dated 21.07.2023 (Annex-2) shall remain stayed. - MR. AR .....

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..... of limitation in cases where the orders have been passed on or before 31.03.2023, the said date has no rationale, inasmuch as, when the order was issued on 02.11.2023, in several other cases where the orders were passed even after 31.03.2023, in those cases also the appeals had already become barred by limitation. 4. Further submissions have been made that petitioner is prepared to deposit 12 % a .....

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