Madras HC directs Department to hear appeal on merits filed beyond condonable period

Last updated: 09 November 2024
Quick Summary
The Madras High Court has ruled that tax authorities should hear appeals on their merits, even if they are filed beyond the standard condonable period. In a specific case, the court set aside an order that rejected an appeal solely on the grounds of being time-barred, noting the delay was minimal. The court emphasised that appeals should be considered on their substance rather than immediately dismissed for minor delays.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court, in the case of M/s Sri Shanmuga Motors v. State Tax Officer [Writ Petition No. 11737 of 2024 dated June 03, 2024] had set aside the Appellate Order and directed the Department to hear the appeal on merits which has been filed beyond the condonable period for filing of appeal without going into the question of limitation.

Citation :
Writ Petition No. 11737 of 2024 dated June 03, 2024

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Bimal Jain
Published in Corporate Law
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