Writ petition to Condone Delay on Appeal: Madras HC Directs to Approach Authority under TN Values Added Tax [Read Order]

In a writ petition to condone delay in the filing of the appeal, the Madras High Court directed the petitioner assessee to approach the appellate authority under Tamil Nadu Value Added Tax, 2006.

M/s.Aqua Excel, the petitioner prayed to permit them to approach the appellate authority by way of statutory appeal. It was stated that filing of appeals is delayed beyond the condonable period, i.e., by 26 days as on the date of institution of the writ petitions being 09.05.2023.

E Ranganayaki, Additional Government Pleader, who accepted the notice for the respondents, did not express any serious objection to the request.

It was submitted that the petitioner has engaged a local consultant to file an appeal before the Appellate Authority as against the order passed by the Respondent dated 30.01.2023.

Though the local consultant who prepared the appeal papers could not file the same within the stipulated time thereby the petitioner had lost a chance of filing an appeal.

A single-judge bench comprising Dr Justice Anita Sumanth held that the petitioner can approach the appellate authority to challenge the impugned orders passed under the Tamil Nadu Value Added Tax, 2006.

To Read the full text of the Order CLICK HERE

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