Delay condonation in VAT appeals allowed where no mala fide was shown, enabling merits-based consideration of the dispute.

Delay in filing statutory appeals under the Tamil Nadu Value Added Tax Act, 2006 was treated as condonable where the explanation showed no deliberate or mala fide attempt to prolong proceedings. The writ court held that, despite rejection by the appellate authority for delay and non-compliance with pre-deposit requirements, the appeals should be considered on merits in the interest of justice. The delay was therefore condoned, and the appellant was allowed to re-present the appeals for adjudication on merits.

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Issues: Whether the delay in filing the statutory appeals under the Tamil Nadu Value Added Tax Act, 2006 should be condoned and the appeals entertained on merits.

Analysis: The appeals were filed beyond the prescribed period under Section 51(1) of the Tamil Nadu Value Added Tax Act, 2006, and the appellate authority had rejected them as not maintainable for delay and non-compliance with the pre-deposit requirement. The writ court accepted the explanation offered for the delay, found no material showing a deliberate or mala fide attempt to delay the proceedings, and held that the matter deserved consideration on merits in the interest of justice.

Conclusion: The delay was condoned and the petitioner was permitted to re-present the appeals, which were directed to be entertained and decided on merits.

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