https://www.taxtmi.com/caselaws?id=333103 Section 31 of the Tamil Nadu General Sales Tax Act prescribes a 30-day appeal period from service of the assessment order, with a further discretionary period of up to 30 days on sufficient cause. The statutory outer limit cannot be enlarged once the total period expires. Service and the appellant's prior awareness of the assessment order undermine an explanation based on awaiting departmental communication. Article 226 cannot be used to bypass this self-contained limitation regime, and prolonged unexplained inaction may also attract delay and laches. Consequently, an appeal filed after an exceptionally long delay remains time-barred and refusal to condone it is not displaced through writ jurisdiction. en-us Tue, 27 Sep 2016 00:00:00 +0530 Tue, 04 Oct 2016 13:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333103 Section 31 of the Tamil Nadu General Sales Tax Act prescribes a 30-day appeal period from service of the assessment order, with a further discretionary period of up to 30 days on sufficient cause. The statutory outer limit cannot be enlarged once the total period expires. Service and the appellant's prior awareness of the assessment order undermine an explanation based on awaiting departmental communication. Article 226 cannot be used to bypass this self-contained limitation regime, and prolonged unexplained inaction may also attract delay and laches. Consequently, an appeal filed after an exceptionally long delay remains time-barred and refusal to condone it is not displaced through writ jurisdiction. Case-Laws VAT and Sales Tax Tue, 27 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333103