TMI Blog2016 (12) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... , Appellate Authority, Revisional Authority including the Appellate Tribunal, at any time, within five years from the date of any order passed by it, to rectify any error apparent on the face of the record. It may be true that the petitioner has not raised this ground specifically in the grounds of appeal before the second respondent. Nevertheless, this being a legal contention, this Court is of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents : Mr.K.Venkatesh, GA ORDER Mr.K.Venkatesh, learned Government Advocate accepts notice for the respondents. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner is a dealer and an assessee on the file of the first respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006. The order impugned in this writ petition is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellate Authority. 5. If the petitioner is aggrieved by the order passed by the Appellate Authority, then the petitioner should have filed an appeal before the Tamil Nadu Sales Tax Appellate Tribunal, for which, the limitation period prescribed is 60 days with another 60 days along with an application for condonation of delay. However, the petitioner was not diligent enough and the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Authority including the Appellate Tribunal, at any time, within five years from the date of any order passed by it, to rectify any error apparent on the face of the record. It may be true that the petitioner has not raised this ground specifically in the grounds of appeal before the second respondent. Nevertheless, this being a legal contention, this Court is of the view that the petitioner ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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