Madras High Court dismisses petition as No Evidence produced to prove severe Financial Losses as a reason of delay of 1282 days

The Madras High Court dismissed the  petition as no evidence was produced to prove severe financial losses as a reason for delay of 1282 days.

The petitioner, M/s. Kesaav ply N Laminates challenged orders of assessment passed in terms of the provisions of the Tamil Nadu Value Added Tax Act, 2006 and have been filed beyond the time provided under the Act for filing of a statutory appeal.

The provisions of Section 51 of the Act provide for the filing of a first appeal before the Appellate Assistant Commissioner/Deputy Commissioner (Appeals) within a period of 60 days from date of receipt of an order of assessment, with a further period of 30 days provided, during which the concerned assessee may seek condonation of delay in filing of the appeal.

If the appellate authority is so convinced of the reasons adduced for the delay, he is, at his discretion, entitled to condone such delay, upto only a period of 30 days. To clarify, the present Writ Petitions challenge orders of assessment, and have been filed beyond the period of 90 days provided in terms of Section 51 of the Act from the date of receipt of the orders by the petitioners.

The petitioner states that it could not follow up the matter with the consultant on account of severe financial losses and infighting between the partners in regard to the company’s management.

The single judge bench of Justice Anita Sumanth noted that no evidence whatsoever, has been placed in support of this submission and the delay of 1282 days amounting to nearly three years cannot be condoned on mere ipse dixit.

“Thus, while there may be some justification in regard to the non-filing of appeal between March of 2020 till date, the period between December 2019 and March 2021 remains unexplained. Not even a semblance of an explanation is put forth for the consideration of this Court. Hence these Writ Petitions are dismissed in limine,” court said.

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