https://www.taxtmi.com/caselaws?id=382305 Under the Tamil Nadu Value Added Tax Act, 2006, an appeal must be filed within 30 days of service of the order, and the appellate authority may condone delay only for a further 30 days on sufficient cause. Where the statute fixes that maximum condonable period, the authority has no jurisdiction to extend time beyond it, and Section 5 of the Limitation Act, 1963 does not enlarge the statutory limit. The principles in Singh Enterprises and Hongo India were applied to confirm that delay beyond the prescribed ceiling cannot be condoned, so a belated appeal filed outside that period is not entertainable. en-us Tue, 18 Jun 2019 00:00:00 +0530 Mon, 01 Jul 2019 07:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382305 Under the Tamil Nadu Value Added Tax Act, 2006, an appeal must be filed within 30 days of service of the order, and the appellate authority may condone delay only for a further 30 days on sufficient cause. Where the statute fixes that maximum condonable period, the authority has no jurisdiction to extend time beyond it, and Section 5 of the Limitation Act, 1963 does not enlarge the statutory limit. The principles in Singh Enterprises and Hongo India were applied to confirm that delay beyond the prescribed ceiling cannot be condoned, so a belated appeal filed outside that period is not entertainable. Case-Laws VAT and Sales Tax Tue, 18 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382305