https://www.taxtmi.com/caselaws?id=269410 Delay of 59 days in filing a statutory appeal under the Tamil Nadu Value Added Tax Act was condoned on the basis of a medical certificate showing illness during the relevant period. The Court also took note of the grievance that the assessment order had been passed without affording a personal hearing. In light of these circumstances and in the interest of justice, the appeal was directed to be received and decided by the appellate authority on merits rather than rejected on limitation. en-us Tue, 06 Oct 2015 00:00:00 +0530 Mon, 14 Dec 2015 21:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269410 Delay of 59 days in filing a statutory appeal under the Tamil Nadu Value Added Tax Act was condoned on the basis of a medical certificate showing illness during the relevant period. The Court also took note of the grievance that the assessment order had been passed without affording a personal hearing. In light of these circumstances and in the interest of justice, the appeal was directed to be received and decided by the appellate authority on merits rather than rejected on limitation. Case-Laws VAT and Sales Tax Tue, 06 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269410