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GU OCEAN PVT. LTD vs. THE DEPUTY COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
Joseph Prabakar
Res. Counsel
Amirta Poonkodi Dinakaran

Petitioner / Applicant

GU OCEAN PVT. LTD

Respondent THE DEPUTY COMMISSIONER (ST) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Aug 29, 2024
Order No.

W. P. No. 24785 of 2024

Citation

2024(8) TAXREPLY 11474

Original Order
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ORDER

ORDER This writ petition has been filed challenging the impugned order dated 26.07.2024 passed by the respondent. 2. Ms. Amirta Poonkodi Dinakaran, learned Government Advocate, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The learned counsel for the petitioner would submit that in the present case, the assessment order was passed by the respondent on 31.12.2023. Subsequently, the petitioner has paid the admitted tax on 04.03.2024 and made the pre-deposit for filing the appeal on 13.03.2024. Thereafter, the appeal was filed manually by the petitioner, within the period of limitation, on 22.03.2024. However, the said appeal was rejected by the respondent vide order dated 26.07.2024 stating that the appeal has to be filed only through online portal. Pursuant to the above order, the petitioner made an attempt to file an appeal through online portal, however, the same was....

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