2019 (1) TMI 915 – MADRAS HIGH COURT – TMI – Maintainability of petition – availability of statutory appellate remedy – Held that:- Since the petitioner has chosen to pay the tax liability and interest and they are aggrieved only against the imposition of penalty, this Court is of the view that an opportunity may be given to the petitioner to agitate the matter before the Appellate Authority, by filing a regular appeal. Therefore, without expressing any view on the merits of the contentions raised by the petitioner as against the imposition of penalty, this writ petition is disposed of by granting liberty to the petitioner to file a statutory appeal before the concerned Appellate Authority – petition disposed off. – W.P.No.33366 of 2018 An
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th sides. 4. Admittedly, as against the impugned order, a statutory appeal lies before the Commissioner (Appeals), by complying with the other statutory requirements. However, the petitioner did not file any such appeal in time. Now, the merits of the order passed by the respondent is sought to be canvassed before this Court by filing this writ petition, after a period of nearly one year and two months. Since a statutory appellate remedy is available to the petitioner, this Court is not inclined to entertain this writ petition, that too, when the points raised in this writ petition are touching upon the merits of the order and not on the jurisdictional aspect. 5. The learned counsel appearing for the petitioner submitted that the petitioner
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without expressing any view on the merits of the contentions raised by the petitioner as against the imposition of penalty, this writ petition is disposed of by granting liberty to the petitioner to file a statutory appeal before the concerned Appellate Authority viz., the Commissioner of Appeals, within a period of two weeks from the date of receipt of a copy of this order, by complying with the other statutory requirements. If any such appeal is filed, the Appellate Authority shall entertain the same without reference to the period of limitation and pass orders on merits and in accordance with law, after giving due opportunity of hearing to the petitioner. Such exercise shall be done by the Appellate Authority within a period of six weeks
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