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    <title>APPEAL TO APPELLATE TRIBUNAL AND HIGH COURT UNDER TAMIL NADU VALUE ADDED TAX, 2006</title>
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    <description>The Appellate Tribunal&#039;s composition, bench constitution and regulatory power are prescribed, and it may hear appeals on specified orders subject to filing formalities, proof of tax payment, prescribed fees and limitation periods with discretionary extensions. The Tribunal may confirm, vary, enhance, annul or remit assessments and penalties, admit late cross objections or enhancement petitions for sufficient cause, defer hearings pending higher court determinations, transfer appeals between appellate officers, and direct payment, security or stays, while generally lacking power to award costs or review except as rules permit.</description>
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