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Case Law Details

Case Name : Aqua Excel Vs Assistant Commissioner (ST)(FAC) (Madras High Court)
Appeal Number : W.P.Nos.14814 of 2023
Date of Judgement/Order : 01/06/2023
Related Assessment Year :
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Aqua Excel Vs Assistant Commissioner (ST)(FAC) (Madras High Court)

The case of Aqua Excel Vs Assistant Commissioner (ST)(FAC) brought before the Madras High Court concerns the petitioner’s plea to be permitted to approach the appellate authority with a statutory appeal, even though the appeal was delayed beyond the condonable period.

The Madras High Court took into consideration the reasons for the delay provided in the writ affidavit. Aqua Excel had engaged a local consultant who prepared the appeal papers but failed to file them within the stipulated time, causing the delay. The Court did not find serious objections to the request, understanding the circumstances that led to the delay.

In its judgment, the Madras High Court dismissed the writ petitions, but granted Aqua Excel the liberty to approach the appellate authority within a period of two weeks. The court directed that the appeal, if filed within the stipulated period, should be accepted without any limitation references, but ensured that all other statutory pre-conditions, including pre-deposit, should be complied with.

FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT

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