https://www.taxtmi.com/caselaws?id=163269 A delayed statutory appeal may be interfered with where substantive justice requires the assessee to contest the assessment on merits. The Madras HC held that, although the appeals were time-barred under the Tamil Nadu General Sales Tax Act, the assessee should be given a further opportunity to produce relevant records and seek reconsideration of the concessional levy claim. Relief was made conditional on payment of the disputed tax within the time granted and subsequent production of records, after which the assessing officer was directed to proceed in accordance with law. en-us Wed, 19 Sep 2007 00:00:00 +0530 Fri, 26 Dec 2014 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163269 A delayed statutory appeal may be interfered with where substantive justice requires the assessee to contest the assessment on merits. The Madras HC held that, although the appeals were time-barred under the Tamil Nadu General Sales Tax Act, the assessee should be given a further opportunity to produce relevant records and seek reconsideration of the concessional levy claim. Relief was made conditional on payment of the disputed tax within the time granted and subsequent production of records, after which the assessing officer was directed to proceed in accordance with law. Case-Laws VAT and Sales Tax Wed, 19 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163269