Madras High Court
For assesseeRemanded
High Courts
Rulings of the High Court of Madras, newest first.
2 rulings found
Madras High Court
Where adjudication order confirmed tax, interest and penalty, and assessee paid tax and interest leaving only penalty unpaid, DRC-07 was issued solely for penalty, rejection of appeal for non-payment of 10 percent pre-deposit of penalty was unsustainable as proviso to Section 107(6) applies only where order demands penalty without any tax, thus appeal was to be restored for adjudication on merits
Madras High Court
Where assessment order was communicated solely by uploading on portal without other statutory modes and appellant, a small business, cited difficulty in accessing the portal, expectation to continuously monitor portal was unreasonable, thus, appellant was entitled to an extended opportunity to file appeal within fifteen days and have appeal decided on merits