Court allows petitioner to pay tax arrears, file appeals within timelines, directs prompt review

The Court allowed the petitioner to pay the balance arrears of tax and file appeals within specified timelines. The Court directed the Appellate Authority to entertain the appeals promptly and decide on merits without insisting on the limitation point, emphasizing expeditious resolution in accordance with the law.

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Issues:
- Issuance of a writ of Certiorari to quash records dated 27.09.2013
- Assessment of dealer in Ice Cream Sales for years 2007-2009
- Non-furnishing of records and books of accounts
- Appeal process under Section 51 of TNVAT Act
- Delay in filing appeal due to partners being on a pilgrimage tour
- Comparison to a previous Division Bench judgment
- Order to pay balance arrears of tax and file appeals within specified timelines

Analysis:
The writ petitions were filed seeking a writ of Certiorari to quash the records dated 27.09.2013, challenging the assessment of a dealer in Ice Cream Sales for the years 2007-2009. The petitioner contended that despite furnishing required documents and objections, the assessment order was confirmed arbitrarily by the 2nd respondent. The petitioner then approached the Appellate Deputy Commissioner of Commercial Taxes, Tirunelveli, within the appeal period specified under Section 51 of the TNVAT Act. However, due to a delay of 2 days in filing the appeal caused by the partners being on a pilgrimage tour, the appeal papers were returned by the 1st respondent, citing non-compliance with the 60-day limit for appeal submission.

During the hearing, the petitioner's counsel referenced a Division Bench judgment granting liberty to file an appeal in a similar case, seeking a similar order. After hearing arguments from both sides, the Court directed the petitioner to pay the balance arrears of tax within four weeks and file the appeals before the Appellate Authority within one week of making the payment. The Court instructed that if the appeal papers were in order, the Appellate Authority should entertain the appeals without considering the limitation point and decide on merits promptly and in accordance with the law.

In conclusion, the Court disposed of the writ petitions, allowing the petitioner to pay the balance arrears of tax and file appeals within specified timelines, following which the Appellate Authority was directed to entertain the appeals and decide on merits without insisting on the limitation point. The judgment emphasized expeditious resolution of the appeals in accordance with the law.

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