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TMI Blog2025 (4) TMI 1501X X X X Extracts X X X X X X X X Extracts X X X X ..... RA MOHAN SHRIVASTAVA AND HON'BLE MR. JUSTICE ANAND SHARMA For Petitioner(s) : Ms. Sweta Soni For Respondent(s) : None. ORDER PER (HON. SHARMA, J.) 1. By way of filing the instant writ petition, the petitioner has assailed the legality, validity and propriety of order dated 30.10.2023 (Annx.-7) passed by the Appellate Authority, whereby the appeal filed by the petitioner under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsequently also filed an appeal under Section 107 of the Act of 2017, yet the appeal was not entertained by the Appellate Authority on account of being time barred. 3. We perused the record of the writ petition and heard learned counsel for the petitioner. 4. It has been argued by the counsel for the petitioner that assessing authority had passed the assessment order on unfounded and baseless ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment orders dated 13.06.2023 & 19.05.2023 was filed on 26.10.2023, which is admittedly beyond the period of limitation prescribed under the Act of 2017. Nowhere, it has been stated in the memo of petition by the petitioner that at any point of time, request was made by the petitioner for condoning the delay. Even otherwise, in view of Section 107 (4) of the Act of 2017, the Appellate Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the question with regard to the maintainability of the writ petition after expiry of statutory limitation period has given a clear verdict that under the circumstances, where the assessee had failed to avail the remedy of appeal within limitation, the High Court cannot entertain the writ petition and the same deserve to be rejected at the threshold. 8. The aforesaid judgment of Hon'ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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