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2019 (9) TMI 13 - HC - VAT and Sales TaxMaintainability of appeal - time limitation - condonation of delay in filing appeal - Validity of assessment order - Section 58 of 'Tamil Nadu Value Added Tax Act, 2006 - HELD THAT:- A perusal of Section 58 TNVAT Act makes it clear that as far as the writ petitioner assessee is concerned, time limit for preferring an appeal before TNSTAT is 60 days from the date on which the order is served on the dealer/assessee. If an appeal is presented beyond the 60 days period, vide proviso to Section 58(1) of TNVAT Act, TNSTAT can condone the delay, but there is a cap of 60 days. Therefore, the total time available for writ petitioner is 120 days and there is no disputation that these 120 days have elapsed. Whether there can be a direction to TNSTAT to condone delay beyond 120 days when there is a statutory cap? - HELD THAT:- When there is a cap, delay cannot be condoned under Section 5 of Limitation Act. Following a long line of case laws of Hon'ble Supreme Court in this regard, this Court passed an order to the effect that delay is not condonable beyond the period of cap when cap for condonation is statutorily prescribed - reliance can be placed in the case of M/S. AMMAN AGENCIES VERSUS THE APPELLATE DEPUTY COMMISSIONER (CT) [2019 (7) TMI 1 - MADRAS HIGH COURT]. This writ petition cannot be entertained - Petition dismissed.
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