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2019 (7) TMI 1008 - HC - VAT and Sales TaxTime limitation of impugned order - TNVAT Act - the impugned order-I made and served on writ petitioner in June of 2017 has been assailed in the instant writ petition, which has been filed more than two years later i.e., in July of 2019 i.e., 01.07.2019 - HELD THAT:- In the instant case, the impugned order itself makes it clear that an appeal lies to the jurisdictional Deputy Commissioner within 30 days from the date of receipt of a copy of the order, but writ petitioner has not chosen to file a statutory appeal - There is no disputation before this Court that a statutory appeal lies to jurisdictional Appellate Deputy Commissioner under Section 51 of TNVAT Act. As rightly pointed out by learned counsel for Revenue, writ petitioner has gone into slumber after service of impugned order in the writ petition and has woken up only after the distraint notice was served on the writ petitioner on 15.04.2019 and has chosen to come to this Court on 1st July 2019 with the instant writ petition - There is no explanation whatsoever as to why the writ petitioner did not choose either to come to this Court or prefer a statutory appeal immediately after the receipt of the impugned order. It is now too late in the day to assail the impugned order. Petition dismissed.
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