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2024 (10) TMI 1531

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..... pre-deposit for filing the appeal on 13.03.2024. Thereafter, the appeal was filed manually by the petitioner on 22.03.2024, which was well within the period of limitation. However, the said appeal was rejected by the respondent vide order dated 26.07.2024 stating that the appeal has to be filed only through online portal. In the meantime, the time limit for filing the appeal was expired, due to w .....

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..... which was filed manually by the petitioner on 22.03.2024, on record and pass appropriate orders on merits and in accordance with law, after providing an sufficient opportunity to the petitioner, within a period of 6 months from the date of receipt of copy of this order - the writ petition is disposed off. - Hon'ble Mr. Justice Krishnan Ramasamy For the Petitioner : Mr. Joseph Prabakar For t .....

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..... al was rejected by the respondent vide order dated 26.07.2024 stating that the appeal has to be filed only through online portal. Pursuant to the above order, the petitioner made an attempt to file an appeal through online portal, however, the same was not accepted by the portal on the aspect of limitation. Therefore, this petition has been filed against the rejection order passed by the responden .....

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..... ed only through online portal. In the meantime, the time limit for filing the appeal was expired, due to which, when the petitioner made an attempt to file an appeal through online portal, the same was not accepted by the portal on the aspect of limitation. 7. Further, it appears that pursuant to the initial assessment order, the admitted tax amount was also paid by the petitioner on 04.03.2024. W .....

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