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2021 (8) TMI 547 - HC - VAT and Sales TaxTime limit for filing appeal - Constitutional validity of Section 2(11) of Tamil Nadu Value Added Tax Act, 2006 - HELD THAT:- While upholding the validity of Section 2(11) of the TNVAT Act, the Hon'ble Division Bench in M/S. SCHWING STETTER (INDIA) PVT. LTD. VERSUS THE COMMISSIONER OF COMMERCIAL TAXES, THE COMMERCIAL TAX OFFICER [2016 (5) TMI 912 - MADRAS HIGH COURT] rejected the prayers sought for by the writ petitioner for declaration. However, liberty was granted to prefer an appeal against the individual orders of assessment and the time limit of 30 days granted by the original authority was extended and to be reckoned from the date of issue of copy of that order. Thus, the petitioner in the present writ petitions are also entitled to prefer an appeal against the order of assessment by extending the benefit granted by the Hon'ble Division Bench in respect of the time limit prescribed for appeal. The petitioner is permitted to prefer an appeal against the impugned orders of assessment within a period of 30 days from the date of receipt of a copy of this order and if any such appeal is filed by the petitioner before the Appellate Authority, the appellate authority is directed to condone the delay and entertain the appeal - petition disposed off.
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