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2019 (4) TMI 527 - HC - VAT and Sales TaxCondonation of delay in filing appeal - exclusion of period during which the application under section 84 of the TN VAT Act, 2006 was pending before the second respondent for the purpose of calculating the period of limitation as stipulated under section 51 of the TN VAT Act, 2006 - Held that:- In the instant case, the original assessment order dated 07.05.2015 was received by the petitioner on 12.05.2015. Thereafter, the petitioner filed a rectification application under Section 84 of the TN VAT Act, 2006 on 04.06.2015 which was rejected by the second respondent on 25.06.2015 and the rejection order copy was received by the petitioner on 01.07.2015. The period of 21 days when the application for rectification was kept pending before the second respondent under Section 84 of the TN VAT Act, 2006 has to be excluded for the purpose of calculating the period of limitation. If that period is excluded, the appeal filed by the petitioner before the first respondent on 28.07.2015 is well within the prescribed period of 60 days as stipulated under Section 51 of the TN VAT Act, 2006. The first respondent ought to have entertained the Appeal and passed orders in accordance with law but in the instant case it has not been done so - the Appeal petition is restored to the file of the first respondent, who shall admit and decide the writ appeal on merits and in accordance with law - petition allowed.
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