2020 (12) TMI 1267

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..... kesavalu For the Petitioner : Mr. R. Sankaranarayanan, Additional Solicitor General of India for Mr. C.V. Ramachandramurthy and Mrs. Hema Muralikrishnan, Standing Counsel. For the Respondent : Mr. A.N.R. Jayaprathap, Government Advocate (Taxes). ORDER (through video conference) Heard Mr. R. Sankaranarayanan, Learned Additional Solicitor General of India assisted by Mr. C.V. Ramachandramurth .....

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..... m the date of its receipt before the Appellate Authority, who has been empowered to condone delay in filing such appeal for an extended period of 30 days, if sufficient cause for not preferring appeal within that period is made out. However, the Petitioner did not prefer any such appeal before the Appellate Authority, but has instead filed this Writ Petition on 20.11.2018 challenging the order pas .....

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..... t the Petitioner shall not be precluded from working out its rights for rectification of the impugned order by proceedings under Section 84 of the TNVAT Act, if it is otherwise entitled, in accordance with law and that no view has been expressed by this Court on the correctness or entitlement of the claim made by the Petitioner in that regard. 4. In the result, the Writ Petition is dismissed with .....

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