Limitation for tax appeal excludes time spent on rectification proceedings, making the appeal timely after recalculation.

Pendency of a rectification application was required to be excluded when computing the 60-day limitation period for an appeal under the Tamil Nadu Value Added Tax Act, 2006. Because the rectification request remained pending for 21 days after service of the assessment order before rejection, that period was deducted from the limitation calculation. On that basis, the subsequent appeal was within time. The refusal to rectify did not displace the original assessment order, but it did not prevent the assessee from pursuing the statutory appeal once the excluded period was taken into account.

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Issues: Whether the period during which the rectification application remained pending had to be excluded while computing limitation for the appeal under the Tamil Nadu Value Added Tax Act, 2006, and whether the appeal was therefore within time.

Analysis: The rectification application was filed after service of the assessment order and remained pending for 21 days before rejection. The pendency of such rectification proceedings was held to be excluded for computing the 60-day appellate limitation. On that calculation, the appeal filed thereafter fell within time. The refusal to rectify left the original assessment order intact, but did not bar the statutory appeal against the assessment order once the excluded period was accounted for.

Conclusion: The appeal was held to be within limitation, and the dismissal of the appeal as time-barred was set aside in favour of the assessee.

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