Order Date – 11 October 2023

Parties: Tvl.Ram Metals Vs The Assistant Commissioner (State Tax) and Syndicate Bank

Facts –

• The Petitioner, Tvl.Ram Metals, challenged the impugned order in Form without providing any opportunity of personal hearing and without following the procedure prescribed in Circular No.12 of 2022 dated 26.09.2022.
• Further it was submitted that as the petitioner is uneducated, operating a computer system is beyond his control, effective communication can be achieved only through other modes as per Section 169 of the Act. Therefore the petitioner could not able to file an appeal within the stipulated time limit under Section 107 of the Act.

Issue –

• Whether the impugned order is proper and valid?

Order –

• The Single Bench of Hon’ble High Court grants liberty to the petitioner to file appeal against the impugned order within a period of 30 days from the date of receipt of a copy of this order. On such appeal being filed, the concerned Appellate Authority shall entertain the same without insisting upon the limitation aspect.
• It is open to the petitioner to raise all the issues that were raised before this Court including the refund of bank deposit, before the Appellate Authority, who shall decide the same in accordance with law and on merits.
• The Writ petition dismissed.