Condonation of delay in re-presentation upheld where sufficient cause and Covid-19 disruption explained the delayed curing of defects.

An appeal filed within the statutory condonable period under the Tamil Nadu Value Added Tax Act was later re-presented after delay because defects had to be cured. The Tribunal could extend the time for re-presentation on sufficient cause under the Appellate Tribunal Regulations, and the Court accepted the explanation based on the Covid-19 lockdown, litigation burden and post-GST administrative reorganisation. As no material was produced to displace the affidavit supporting condonation, the writ court found no basis for interference under Article 226 and upheld the order condoning delay in re-presentation.

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Issues: Whether the Tribunal was justified in condoning the delay in re-presenting the departmental appeal and whether the writ court should interfere with that order under Article 226 of the Constitution of India.

Analysis: The appeal had originally been filed within the condonable period under Section 58(1)(a) of the Tamil Nadu Value Added Tax Act, 2006, but was later re-presented after a substantial delay because of defects pointed out by the Tribunal. Regulation 7(3) of the Tamil Nadu Value Added Tax Appellate Tribunal Regulations, 2011 permits the Secretary to extend the period for remedying defects for sufficient cause, and the Court accepted the explanation that a substantial part of the delay overlapped with the Covid-19 lockdown period. The Court also noted the practical difficulties arising from litigation burden and administrative reorganisation in the post-GST period. No material was placed to dislodge the affidavit filed in support of the condonation application.

Conclusion: The Tribunal's order condoning the delay in re-presentation was upheld and no interference was called for under Article 226.

Ratio Decidendi: Where an appeal is initially filed within the statutory condonable period and defects are later cured after delay, the appellate authority may extend time for re-presentation on sufficient cause being shown, and writ interference is unwarranted absent demonstrable error in that satisfaction.

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