TMI Blog2021 (4) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020 could compare and verify a signature dated 20.06.2012 as it is very likely that there had been a wholesale change in the composition of that office in the intervening period of eight years. Thus, in a matter of this nature, the benefit of doubt should certainly be given to the petitioner. This is particularly so since there is no allegation of malpractice foisted upon the petitioner by the of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 05.11.2020 passed by the first respondent returning the statutory appeals on the ground that the appeals are belated. The order relates to seven appeals, four (4) appeals filed in terms of the provisions of Tamil Nadu Value Added Tax Act, 2006 and three (3) appeals in terms of provisions of Central Sales Tax Act, 1956. The orders of assessment (TNVAT) are dated 13.10.2016 for the periods 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been passed and it was only when coercive recovery proceedings was initiated by way of bank attachment that the petitioner came to know of the orders of assessment. Upon request, certified copies of the orders of assessment were obtained on 24.07.2020. Thereafter, appeals challenging the orders of assessment have been filed on 04.08.2020. 4. R1 rejects the appeals as non-maintainable on the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issued to the first respondent to receive the appeals as maintainable. As far as the TNVAT appeals are concerned, 100% of the disputed taxes are said to have been paid and as far as CST appeals are concerned 25% of the disputed taxes are said to have been paid. There is no dispute on this score. If the appeals are re-presented within a period of two (2) weeks from today, the Registry of R1 shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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