Delayed tax appeals may be entertained on payment of balance arrears, with limitation not defeating merits review.

Delayed appeals under the Tamil Nadu Value Added Tax Act, 2006 were treated as capable of being entertained where the appellants explained the delay and showed readiness to clear the balance tax arrears. The appellate filing requirement, including payment of the stipulated portion of disputed tax, was not applied to defeat the statutory remedy in the circumstances described. The Court directed payment of the balance arrears, allowed the appeals to be filed within a further short period, and required the appellate authority to admit them without insisting on limitation and decide them on merits.

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Issues: Whether the petitioner's delayed appeals against the assessment order should be entertained and decided on merits despite the objection on limitation, on payment of the balance tax arrears.

Analysis: The assessment orders were passed under the Tamil Nadu Value Added Tax Act, 2006 and the appeal provision required filing within the prescribed period with payment of the stipulated portion of the disputed tax. The appeals were presented with a short delay, and the Court considered the explanation along with the petitioner's readiness to comply with the balance tax demand. In these circumstances, the Court directed payment of the balance arrears and permitted the appeals to be filed within a further short period, with a mandate to the appellate authority to entertain them without insisting on limitation and to decide them on merits.

Conclusion: The limitation objection was not allowed to defeat the statutory appeals, and the petitioner was granted liberty to have the appeals entertained and decided on merits after payment of the balance tax arrears.

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