Date of receipt of order as per assessee to be accepted in absence of any contrary evidence by department

Jawath Ali MohamedAharib Vs Principal Commissioner & Ex-Officio (Madras High Court) Madras High Court held that date of receipt of copy of order is to be accepted in absence of any contrary evidence by the respondents/ department. Accordingly, dismissal of appeal on ground of limitation not justified. Hence, matter remanded back for fresh consideration. Facts- This writ petition has been filed, challenging the impugned order dated 19.07.2022 passed by the first respondent dismissing the petitioner’s appeal on the ground of limitation. The petitioner categorically contends that he has...