Statutory appellate remedy for assessment orders was preserved, with delay condoned and appeals to be decided on merits.

Writ petitions challenging assessment orders were directed to be pursued through the statutory appellate remedy before the Appellate Joint Commissioner. The assessment orders were stated to be appealable within the prescribed period, and the assessee was given liberty to file appeals within thirty days from receipt of the order. The appellate authority was directed to condone the delay and decide the appeals on merits in accordance with law. The note also records that the validity of Section 2(11) of the Tamil Nadu Value Added Tax Act, 2006 had already been upheld and that earlier Division Bench directions had allowed appeals against individual assessment orders within an extended period.

---

---

Issues: Whether the writ petitions challenging the assessment orders should be disposed of by granting liberty to pursue the statutory appeal remedy with consequential condonation of delay.

Analysis: The impugned assessment orders were amenable to appeal before the Appellate Joint Commissioner within the prescribed period. The validity of Section 2(11) of the Tamil Nadu Value Added Tax Act, 2006 had already been upheld, and the earlier Division Bench order had permitted assessees to file appeals against individual assessment orders within an extended period. Applying that approach, the petitioner was granted permission to file appeals within thirty days from receipt of the order, with a direction to the appellate authority to condone the delay and decide the appeals on merits in accordance with law.

Conclusion: The writ petitions were not decided on the merits of the assessment orders and the petitioner was relegated to the statutory appellate remedy with protection against delay.

---