2025 (3) TMI 1470

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..... ndent : GP For Commercial Tax ORDER The Court made the following Order: The petitioner having suffered an order of assessment, dated 10.02.2023, had filed an appeal before the 1st respondent, on 06.07.2023. This appeal was rejected on the ground of limitation as the appeal should have been filed by 10.05.2023 whereas the appeal had been filed with a delay of 26 days which cannot be condoned as .....

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..... ted 16.11.2023 is applied, an appeal would be within time. 5. In view of G.O.Ms.No.551, dated 16.11.2023, this Writ Petition is allowed setting aside the order of rejection of appeal, dated 24.08.2023, and remanding the matter back to the appellate authority for consideration of the question of delay, in filing of the appeal, in terms of G.O.Ms.No.551, dated 16.11.2023, and to pass the orders the .....

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