https://www.taxtmi.com/caselaws?id=378083 Pendency of a rectification application was required to be excluded when computing the 60-day limitation period for an appeal under the Tamil Nadu Value Added Tax Act, 2006. Because the rectification request remained pending for 21 days after service of the assessment order before rejection, that period was deducted from the limitation calculation. On that basis, the subsequent appeal was within time. The refusal to rectify did not displace the original assessment order, but it did not prevent the assessee from pursuing the statutory appeal once the excluded period was taken into account. en-us Wed, 20 Mar 2019 00:00:00 +0530 Tue, 09 Apr 2019 06:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378083 Pendency of a rectification application was required to be excluded when computing the 60-day limitation period for an appeal under the Tamil Nadu Value Added Tax Act, 2006. Because the rectification request remained pending for 21 days after service of the assessment order before rejection, that period was deducted from the limitation calculation. On that basis, the subsequent appeal was within time. The refusal to rectify did not displace the original assessment order, but it did not prevent the assessee from pursuing the statutory appeal once the excluded period was taken into account. Case-Laws VAT and Sales Tax Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378083