https://www.taxtmi.com/caselaws?id=161512 An appeal lies under section 31 of the TNGST Act, 1959 against an order rejecting a section 14 application as time-barred, because such rejection finally denies the assessee the benefit of cancellation of the earlier assessment and a fresh assessment. The limitation placed on appealability by reference to section 55(4) was inapplicable, as that provision concerns rectification orders and not section 14 applications. The appellate authority was therefore required to examine limitation and condonation on the merits. The refusal to entertain the appeal was set aside and the matter remitted for fresh consideration. en-us Thu, 21 Dec 2000 00:00:00 +0530 Thu, 30 Jan 2014 16:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161512 An appeal lies under section 31 of the TNGST Act, 1959 against an order rejecting a section 14 application as time-barred, because such rejection finally denies the assessee the benefit of cancellation of the earlier assessment and a fresh assessment. The limitation placed on appealability by reference to section 55(4) was inapplicable, as that provision concerns rectification orders and not section 14 applications. The appellate authority was therefore required to examine limitation and condonation on the merits. The refusal to entertain the appeal was set aside and the matter remitted for fresh consideration. Case-Laws VAT and Sales Tax Thu, 21 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161512