Case Law Details
Cauvery Extrusions Private Limited Vs Assistant Commissioner (ST) (Madras High Court)
The case under review is the appeal of Cauvery Extrusions Private Limited against the Assistant Commissioner (ST) in the Madras High Court. The case was primarily about the petitioner’s request to approach the revenue authorities by way of a statutory appeal after the time for filing such an appeal had elapsed.
The impugned order was issued on 30.06.2022, meaning the time limit for filing a statutory appeal had passed. However, the petitioner had outlined some reasons for this delay in the accompanying affidavit. Notably, the respondent’s representative did not strongly contest the petitioner’s request for availment of a statutory appeal.
The Madras High Court, while dismissing the challenge to the impugned order, granted the petitioner the liberty to contest it by way of a first appeal. The court ruled that any appeal filed within four weeks from the date of receipt of the court order would be considered by the appellate authority, not on the grounds of limitation, but on ensuring compliance with all other statutory conditions.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
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