https://www.taxtmi.com/caselaws?id=157649 An appellate remedy under the Tamil Nadu General Sales Tax Act should not be mechanically defeated where delay exceeds the outer condonation limit if the surrounding facts justify composite consideration of the condonation request and the appeal. The Court found the refusal to entertain the appeal and the return of the papers unsustainable on the facts, and directed that the appeal be considered on merits along with the delay petition. Because the conduct of the appellate authority created a reasonable apprehension of unfairness, the matter was also to be transferred administratively to another competent authority for a composite order on both issues. en-us Fri, 23 Jul 1993 00:00:00 +0530 Tue, 08 Oct 2013 18:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157649 An appellate remedy under the Tamil Nadu General Sales Tax Act should not be mechanically defeated where delay exceeds the outer condonation limit if the surrounding facts justify composite consideration of the condonation request and the appeal. The Court found the refusal to entertain the appeal and the return of the papers unsustainable on the facts, and directed that the appeal be considered on merits along with the delay petition. Because the conduct of the appellate authority created a reasonable apprehension of unfairness, the matter was also to be transferred administratively to another competent authority for a composite order on both issues. Case-Laws VAT and Sales Tax Fri, 23 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157649