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2016 (2) TMI 96 - HC - VAT and Sales TaxCondonation of Delay of 29 days in filing appeal from the date of receipt of return memo - TNVAT - Held that:- The 1st respondent passed the impugned orders on account of delay in representation which he cannot condone. This Court, on being satisfied with the reasons adduced in the affidavit filed by the petitioner, is inclined to accept the same. Accordingly, the delay caused in representing the appeal papers before the Appellate Authority is condoned. The petitioner is directed to represent the appeal papers before the 1st respondent within a period of two weeks from the date of receipt of a copy of this order and on such representation, the Appellate Authority/1st respondent is directed to accept the same if they are otherwise in order and dispose of the same, on merits and in accordance with law, after affording due opportunity of hearing to the petitioner. - Delay condoned.
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