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2024 (2) TMI 654 - MADRAS HIGH COURTTime limitation for making pre-deposit - Validity of assessment order - validity of notice by which the appellate authority declined to receive the statutory appeal - HELD THAT:- The documents on record include the receipt evidencing payment of a sum of Rs. 2,53,540/- by the petitioner. The tax liability, as per the impugned assessment order, is a sum of Rs. 10,14,136/-. Thus, the amount paid is about 25% of the disputed tax. This pre deposit satisfies the requirements of Section 51 of the TNVAT Act. The appellate authority refused to receive the payment because the limitation period prescribed in the TNVAT Act is 60 days unlike the TNGST, which prescribes the limitation period of 90 days. Given the fact that there is some basis to contend that there was confusion as to whether the proceedings are under the TNVAT Act or the TNGST Act and taking into account the fact that the requisite pre-deposit was made, this is an appropriate case to direct the appellate authority to receive and dispose of the appeal on merits without going into the aspect of limitation. The appellate authority is directed to receive and dispose of the statutory appeal on merits after providing a reasonable opportunity to the petitioner - Petition closed.
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