Appealability of delay-refusal orders under sales tax law affirmed: Tribunal can hear challenge to time-bar rejection.

An order of the Appellate Assistant Commissioner refusing to condone delay and rejecting an appeal as time-barred is treated as an order under Section 31 of the Tamil Nadu General Sales Tax Act. Because Section 36 permits an appeal to the Tribunal against any order passed by the Appellate Assistant Commissioner on appeal, such a refusal to condone delay is itself appealable. The Tribunal therefore had jurisdiction to entertain the appeal, and the challenge to its order failed.

---

---

Issues: Whether an appeal lies to the Tribunal against an order of the Appellate Assistant Commissioner refusing to condone delay in filing the appeal and consequently rejecting the appeal as belated.

Analysis: The issue was governed by an earlier decision holding that an order refusing to condone delay and rejecting the appeal as time-barred is an order under Section 31 of the Tamil Nadu General Sales Tax Act. Since Section 36 provides an appeal against any order passed by the Appellate Assistant Commissioner on appeal, such an order is appealable to the Tribunal under that provision.

Conclusion: The appeal before the Tribunal was maintainable, and the Tribunal's order was ; the challenge failed.

---