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2016 (10) TMI 123 - HC - VAT and Sales TaxCondonation of delay in filing the appeal before the Appellate Authority under Section 31 of the TNGST Act - holding company, holding 100% share of subsidiary company, Annamalaiar Textiles (P) Ltd. - transfer of old machinery and generator to subsidiary company without payment of tax - penalty imposed under section 12(5) of the TNGST Act - is the delay of 4709 days condonable holding that the delay was genuine? - Held that: - TNGST Act is the self-contained statute and Section 31(1) and the first proviso of the Act provide a period of limitation (30 days + 30 days) and, any period exceeding 60 days cannot be condoned either by the said Appellate Authority or by the Court in exercise of jurisdiction under Article 226 of the Constitution of India. The petitioner is also guilty of delay and laches and even at the time of disposal of T.P.No.136 of 1997 by the Tamil Nadu Taxation Special Tribunal, Chennai, on 03.07.1997, has failed to place the relevant and necessary facts and therefore, the Tribunal on misconstruing the facts, had passed the order as if the objections have not been submitted. Petition dismissed - delay not condoned - decided against petitioner.
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