Madras High Court: Appeal cannot be dismissed due to procedural delay when assessee has complied with statutory requirements including pre-deposit

The Madras High Court in the case Tvl. Chennais Pet v. The State Tax Officer observed and has stated that an appeal cannot be dismissed due to procedural delay, when assessee has complied statutory requirements including pre-deposit.

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The bench headed by Justice Vivek Kumar Singh in the case stated that, 'The appeal should not be dismissed merely due to a procedural delay and especially when the petitioner has made an effort to comply with the statutory requirements, including the pre-deposit of 10% of the tax liability and additional payments towards the disputed tax amount.'

In the present matter, the notice was uploaded in the additional notices' column of the common portal and the consultant engaged by the assessee or petitioner who was unaware of the proceedings initiated by the State Tax Officer/first respondent.

As a result of same, the assessee was unable to submit a timely reply.