https://www.taxtmi.com/caselaws?id=160370 The Tribunal treated omission of the Deputy Commissioner's signature and verification in Form VI as a curable defect because the authorised representative had signed and the form was later re-presented with the defect corrected. On limitation, it construed the Tamil Nadu General Sales Tax Act, Rules and Tribunal Regulations to hold that service on the State representative constituted sufficient service on the Government, so time ran from that earliest valid service. As that service was already beyond the period within which delay could be condoned, the Tribunal held the delay was not condonable and dismissed the condonation petitions. en-us Wed, 03 Jan 2001 00:00:00 +0530 Mon, 16 Dec 2013 18:00:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160370 The Tribunal treated omission of the Deputy Commissioner's signature and verification in Form VI as a curable defect because the authorised representative had signed and the form was later re-presented with the defect corrected. On limitation, it construed the Tamil Nadu General Sales Tax Act, Rules and Tribunal Regulations to hold that service on the State representative constituted sufficient service on the Government, so time ran from that earliest valid service. As that service was already beyond the period within which delay could be condoned, the Tribunal held the delay was not condonable and dismissed the condonation petitions. Case-Laws VAT and Sales Tax Wed, 03 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160370