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

Save Share

Quick Summary

The Madras High Court has ruled that the death of staff members who managed communication with the Revenue Department can be a valid reason to file an appeal beyond the usual time limit. The court directed the Revenue Department to hear an appeal from Samadhu Medicals without strictly enforcing the limitation period. This decision was made because the assessee was unaware of the proceedings and the resulting order due to the unfortunate deaths of the individuals holding the contact details.

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

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Judgements Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

157 Views Comment Share GST Report

Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

View Judgements

Comments