https://www.taxtmi.com/caselaws?id=160664 Section 38A of the Tamil Nadu General Sales Tax Act permits interference only where there is irregularity in the proceedings or the lower authority's decision is otherwise lacking in legality, correctness or propriety. A discretionary refusal to condone delay, based on rejection of the assessee's explanation, falls within the appellate authority's domain and is not open to interference merely because the explanation is disputed. The proper remedy against such refusal is an appeal, not a delayed attempt to invoke original jurisdiction after a long interval. On that basis, the challenge to the delay-condonation refusal failed and the original petitions were held not maintainable. en-us Tue, 16 May 2000 00:00:00 +0530 Sat, 21 Dec 2013 16:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160664 Section 38A of the Tamil Nadu General Sales Tax Act permits interference only where there is irregularity in the proceedings or the lower authority's decision is otherwise lacking in legality, correctness or propriety. A discretionary refusal to condone delay, based on rejection of the assessee's explanation, falls within the appellate authority's domain and is not open to interference merely because the explanation is disputed. The proper remedy against such refusal is an appeal, not a delayed attempt to invoke original jurisdiction after a long interval. On that basis, the challenge to the delay-condonation refusal failed and the original petitions were held not maintainable. Case-Laws VAT and Sales Tax Tue, 16 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160664