Case Law Details
K.P. Shaneej Vs Joint Commissioner (Appeals) (Kerala High Court)
Revenue very fairly submits that there are certain judgments of this Court which take the view that without the authenticated copy of the assessment order, an appeal cannot be filed and such authentication will be recognised by the system only when a demand is raised pursuant to the order of assessment. It is submitted that the demand in this case in Form DRC- 07 was uploaded only on 12.12.2019. It is submitted that if the date 12.12.2019 is taken as a relevant date for ascertaining the period of limitation, the appeals filed on 17.02.2020 were within the period of limitation.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
Petitioner has approached this Court, being aggrieved by the fact that the appeals filed by the petitioner against Ext.P1(series) of orders of assessment have been rejected on the ground that they were filed beyond time.
2. Learned counsel appearing for the petitioner submits that the orders were communicated to the petitioner only on 18.01.2020 and the petitioner filed the appeals on 17.02.2020, within the prescribed time.
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