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2022 (1) TMI 1065 - MADRAS HIGH COURTMaintainability of petition - time limitation - writ petitions have been filed belatedly long after the statutory period of limitation for filing an appeal had expired under the provisions of TNVAT Act - HELD THAT:- One option available is to ask the petitioner to workout the remedy before the Appellate Authority and by asking the Appellate Authority to dispose the appeal on merits or in the alternative relegate the petitioner to give a proper reply before the respondent on terms. Considering the fact that the amount involved may or may not be liable to tax under the provisions of the Tamil Nadu Value Added Tax Act, 2006, as the amount which has been received by the petitioner was reportedly liable to tax under the provisions of the Finance Act, 1994, the impugned orders are set aside and the cases remitted back to the respondent to pass a fresh order on merits, subject to the petitioner depositing 30% of the disputed tax for each of the Assessment Year, within a period of thirty days from the date of receipt of a copy of this order. Petition allowed by way of remand.
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