https://www.taxtmi.com/caselaws?id=154092 An order of the Appellate Assistant Commissioner refusing to condone delay and rejecting an appeal as time-barred is treated as an order under Section 31 of the Tamil Nadu General Sales Tax Act. Because Section 36 permits an appeal to the Tribunal against any order passed by the Appellate Assistant Commissioner on appeal, such a refusal to condone delay is itself appealable. The Tribunal therefore had jurisdiction to entertain the appeal, and the challenge to its order failed. en-us Thu, 29 Jul 1982 00:00:00 +0530 Tue, 06 Aug 2013 18:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154092 An order of the Appellate Assistant Commissioner refusing to condone delay and rejecting an appeal as time-barred is treated as an order under Section 31 of the Tamil Nadu General Sales Tax Act. Because Section 36 permits an appeal to the Tribunal against any order passed by the Appellate Assistant Commissioner on appeal, such a refusal to condone delay is itself appealable. The Tribunal therefore had jurisdiction to entertain the appeal, and the challenge to its order failed. Case-Laws VAT and Sales Tax Thu, 29 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154092