Statutory tax appeals with delay condonation may proceed on merits despite disputed service of assessment orders.

Under the Tamil Nadu Value Added Tax Act, 2006, the petitioner was permitted to pursue the statutory appellate remedy against assessment orders after asserting defective service under Rule 19(1)(b) of the Tamil Nadu VAT Rules, 2007. The court did not examine the merits of the assessments or the rectification rejection, but directed that appeals be filed with applications for condonation of delay and considered on merits rather than being rejected on limitation. Entertainment of the appeals was made subject to deposit of 50 per cent of the tax amount, if unpaid.

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Issues: Whether the petitioner should be permitted to file appeals against the assessment orders with applications for condonation of delay, and whether the appellate authority should be directed to entertain those appeals without rejecting them on limitation.

Analysis: The petitions arose from assessment orders under the Tamil Nadu Value Added Tax Act, 2006, where the petitioner contended that the orders had not been duly served in the manner contemplated by Rule 19(1)(b) of the Tamil Nadu Value Added Tax Rules, 2007. The Court did not enter into the merits of the assessments or the validity of the rectification rejection, but considered it in the interests of justice to permit the petitioner to pursue the statutory appellate remedy. The Court therefore directed filing of appeals along with applications to condone delay, and required deposit of 50 per cent of the tax amount payable if unpaid, as a condition for entertainment of the appeals.

Conclusion: The petitioner was allowed to pursue the appeals, and the appellate authority was directed to entertain them with delay-condonation applications and decide them on merits without rejecting them on limitation.

Final Conclusion: The writ petitions were disposed of by granting limited appellate relief, while leaving all substantive grounds open for adjudication before the appellate authority.

Ratio Decidendi: Where a statutory appeal is otherwise available, the Court may permit recourse to that remedy with condonation of delay and direct consideration on merits, without pronouncing on the underlying assessment dispute.

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