Case Law Details
Hotel Southern Comforts Vs State Tax Officer (Madras High Court)
Held that when there is an appeal remedy available under Section 107, it is the settled proposition that, writ petition cannot be filed by invoking the extraordinary jurisdiction. Petitioner can file an appeal before the Appellate Authority and file a condone delay petition stating the Covid-19 situation.
Facts-
The petitioner failed to file the return within the 30 days, as provided under sub-section (2) of Section 62. Thereafter returns were filed belatedly, the admitted tax had been paid and the remaining tax according to the impugned orders is the disputed tax, for which, an appeal can be filed but due to the Covid-19 situation the petitioner could not immediately approach the Appellate Authority to file appeals under Section 107 of the Act in time. Even the condonable period of delay was also over. Hence, there was no chance for the petitioner to approach the Appellate Authority, that is the reason why the petitioner approached the High Court by filing writ petitions challenging the impugned orders by invoking the extraordinary jurisdiction under Article 226.
Conclusion-
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