Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 318 - HC - VAT and Sales TaxPermission to file appeals under Section 51 of TNVAT Act to the Appellate Authority concerned - HELD THAT:- As per Section 51(1) of TNVAT Act and the proviso there to an appeal has to be filed within 30 days from the date on which the order was served on writ petitioner and there can be condonation of delay upto a further period of 30 days. In other words, there is a cap of 30 days with regard to condonation of delay - learned counsel for writ petitioner is not in a position to readily give the exact date on which the impugned orders were served on writ petitioner. Therefore, the question of condonation of delay, if any, subject to Section 51(1) and proviso thereto should also be decided only by the Appellate Authority. The writ petitions are disposed of recording the submission that writ petitioner would be preferring statutory appeals under Section 51 of TNVAT Act.
|