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D.R. HOTELS PRIVATE LIMITED LUCKNOW THRU. ITS FINANCE DIRECTOR MR. AMITABH PORWAL vs. THE ADDITIONAL COMMISSIONER & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA
Pet. Counsel
Jameel Ahmad
Res. Counsel
C.s.c.

Petitioner / Applicant

D.R. HOTELS PRIVATE LIMITED LUCKNOW THRU. ITS FINANCE DIRECTOR MR. AMITABH PORWAL

Respondent THE ADDITIONAL COMMISSIONER & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 7, 2025
Order No.

Writ Tax No. - 274 of 2025

Citation

2025(4) TAXREPLY 12902
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ORDER

ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard learned Counsel for the petitioner as well as learned Standing Counsel. 2. The present petition has been filed challenging the order dated 30.08.2024 whereby, the appeal was dismissed as being beyond limitation, recording the reasoning as "delay in submission of appeal." 3. The submission of the Counsel for the petitioner is that an order came to be passed against the petitioner on 21.07.2022. 4. Admittedly the petitioner did not file an appeal as was prescribed. Subsequently, a Notification No.53 of 2023, dated 02.11.2023 was issued by the Central Government, whereby, the persons, who could not file the appeal within the prescribed period of limitation, were given the extension subject to their paying the amount in full of the tax, interest, fine, fee and penalty as was admitted by the assessee and a sum equal to twelve and a half per cent of the remaining amount of tax in dispute arising from the orders pas....

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