https://www.taxtmi.com/caselaws?id=169012 Delayed appeals under the Tamil Nadu Value Added Tax Act, 2006 were treated as capable of being entertained where the appellants explained the delay and showed readiness to clear the balance tax arrears. The appellate filing requirement, including payment of the stipulated portion of disputed tax, was not applied to defeat the statutory remedy in the circumstances described. The Court directed payment of the balance arrears, allowed the appeals to be filed within a further short period, and required the appellate authority to admit them without insisting on limitation and decide them on merits. en-us Tue, 01 Jul 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169012 Delayed appeals under the Tamil Nadu Value Added Tax Act, 2006 were treated as capable of being entertained where the appellants explained the delay and showed readiness to clear the balance tax arrears. The appellate filing requirement, including payment of the stipulated portion of disputed tax, was not applied to defeat the statutory remedy in the circumstances described. The Court directed payment of the balance arrears, allowed the appeals to be filed within a further short period, and required the appellate authority to admit them without insisting on limitation and decide them on merits. Case-Laws VAT and Sales Tax Tue, 01 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169012