https://www.taxtmi.com/caselaws?id=152956 A delayed appeal under section 31(1) of the Tamil Nadu General Sales Tax Act, 1959 must be filed within thirty days of service of the assessment order unless sufficient cause is shown for the delay. A later Supreme Court judgment cannot by itself explain or excuse a failure to appeal within the statutory period, because it is not a cause existing during limitation. The revision petitions therefore failed, and the refusal to entertain the belated appeals was upheld, leaving the assessment orders undisturbed. en-us Thu, 22 Jan 1981 00:00:00 +0530 Mon, 15 Jul 2013 10:49:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152956 A delayed appeal under section 31(1) of the Tamil Nadu General Sales Tax Act, 1959 must be filed within thirty days of service of the assessment order unless sufficient cause is shown for the delay. A later Supreme Court judgment cannot by itself explain or excuse a failure to appeal within the statutory period, because it is not a cause existing during limitation. The revision petitions therefore failed, and the refusal to entertain the belated appeals was upheld, leaving the assessment orders undisturbed. Case-Laws VAT and Sales Tax Thu, 22 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152956