Lack of knowledge of proceedings initiated against Assessee due to the death of persons having access to the communication is a valid ground for filing Appeal without insisting upon limitation
Last updated: 19 January 2024
Court :
Madras High Court
Brief :
The Hon'ble High Court of Madras in the case of Samadhu Medicals vs Deputy State Tax Officer [W.P No. 35228 of 2023 dated December 18, 2023] disposed of the writ petition thereby directing the Revenue Department to hear the appeal to be filed by the Assessee, without insisting upon the aspect of limitation as the Petitioner was not in a position to know about the proceedings initiated against them and the consequential orders passed due to the death of persons having access to the communication with the Revenue Department.
Citation :
W.P No. 35228 of 2023 dated December 18, 2023
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Bimal Jain
Published in GST
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