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BYTEDANCE (INDIA) TECHNOLOGY PVT. LTD. vs. THE UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

K. R. SHRIRAM
JITENDRA JAIN
Pet. Counsel
Sriram Sridharan
Nidhi Doshi
Shanmuga Dev
Res. Counsel
Jitendra Mishra
Sangeeta Yadav

Petitioner / Applicant

BYTEDANCE (INDIA) TECHNOLOGY PVT. LTD.

Respondent THE UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Aug 27, 2024
Order No.

WRIT PETITION (L) NO. 23724 OF 2024

Citation

2024(8) TAXREPLY 10736

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ORDER

1. Petitioner is impugning an order-in-original dated 6th May 2024 passed by Respondent No.2. The appeal has been dismissed on the ground that the appeal is filed beyond the limitation provided and there was no application for condonation of delay and the amount of pre-deposit has also not been made. 2. With the assistance of the counsels, we have gone through the petition and the impugned order. In the online portal form filed by Petitioner, it is correct that the date of communication of the order has been mentioned as “8th December 2023” instead of “19th December 2023”. In the main appeal memo and the averments in the appeal memo, the date of communication is correctly mentioned as 19th December 2023. Mr. Sridharan submitted that if only Respondent No.2 had considered the appeal memo, he would have realised that there was actually no delay and the appeal was within time. Mr. Sridharan also stated that there was an inadvertent error in filling up the on....

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