https://www.taxtmi.com/caselaws?id=335425 The proviso to Section 36(1) of the Tamil Nadu General Sales Tax Act, 1959 creates a closed limitation scheme for revenue appeals, allowing condonation only within the further period expressly specified. Once the appeal is filed beyond that outer limit, the Appellate Tribunal has no jurisdiction to enlarge time by applying general limitation principles. On this reasoning, condonation of delay beyond the statutory cap was unsustainable, and the Tribunal's order permitting delay was liable to be set aside in favour of the assessee. en-us Wed, 16 Nov 2016 00:00:00 +0530 Tue, 20 Mar 2018 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335425 The proviso to Section 36(1) of the Tamil Nadu General Sales Tax Act, 1959 creates a closed limitation scheme for revenue appeals, allowing condonation only within the further period expressly specified. Once the appeal is filed beyond that outer limit, the Appellate Tribunal has no jurisdiction to enlarge time by applying general limitation principles. On this reasoning, condonation of delay beyond the statutory cap was unsustainable, and the Tribunal's order permitting delay was liable to be set aside in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335425