2024 (10) TMI 1527

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..... For the Respondent: Mr. C.Harsha Raj, Additional Government Pleader (Taxes) ORDER An appellate order rejecting the petitioner's appeal on the ground of limitation is challenged in this writ petition. 2. Pursuant to proceedings relating to the availment of ITC by the petitioner, an order dated 09.09.2023 was issued. Such order was challenged by filing an appeal online on 31.01.2024 by remi .....

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..... petition is not directed at the assessment order, but only the appellate order. 5. The petitioner has placed on record evidence that an online appeal was filed on 31.01.2024 after remitting the requisite pre-deposit. The assessment order was issued on 09.09.2023 and the period of limitation, without condonation, expired in early December 2023. The 30 day period for condonation would have expired .....

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