Madurai Bench of Madras HC: Limitation for Appeals Starts from Rectification Order



Quick Summary
The Madurai Bench of the Madras High Court has clarified a crucial point regarding appeal timelines. It ruled that the limitation period for challenging an original assessment order begins from the date of the rectification order's rejection, not the date of the original assessment itself. This decision ensures taxpayers have adequate time to file appeals after seeking corrections, safeguarding their right to a fair review.

Background The Petitioner, M/s. SPK and Co, filed writ petitions challenging both the assessment order and the rectification order issued by the Respondent for the years 2019-2020 and 2022-2023. The primary contention was that the Show Cause Notice ("SCN") issued by the Tax Authorities was vague. T
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