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2016 (11) TMI 749 - MADRAS HIGH COURT

2016 (11) TMI 749 - MADRAS HIGH COURT - TMI - Condonation of delay in filing appeal - pre-deposit - father's ill health, prevented petitioner from taking any action and it is only when the petitioner s Bank Account was attached for recovery of the tax and penalty, the petitioner had taken action - Held that: - For the Appeal to be entertained by the Appellate Authority, the mandatory pre-deposit of payment of 25% of the disputed tax has to be made. There is nothing to show that the petitioner ha .....

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r. K. Venkatesh ORDER Heard Mr.K.Shankar, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondents. With the consent of the learned counsel appearing on either side, the Writ Petition itself is taken up for final disposal. 2. The petitioner, who is a registered dealer on the file of the first respondent under the provisions of Tamil Nadu Value Added Tax Act, 2006, [TNVAT Act], has filed this Writ Petition, represented by its Manag .....

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. Therefore, the petitioner could have presented the Appeal on or before 14.08.2016, along with the mandatory pre-deposit by effecting payment of 25% of the disputed tax. 4. The petitioner did not do so and the reason being that his father was suffering from blood cancer and had taken seriously ill and on account of which the petitioner had to attend to his father and did not realise the effect of the order of assessment and only when the petitioner s Bank Account was attached for recovery of th .....

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