https://www.taxtmi.com/caselaws?id=385245 The court dismissed the writ petition challenging an assessment order, upholding the statutory time limit for filing appeals under the Tamil Nadu Value Added Tax Act, 2006. It emphasized that the appellate authority, Tamil Nadu Sales Tax Appellate Tribunal, cannot condone delay beyond the extendable period specified in the law. Referring to relevant case laws and Supreme Court judgments, the court clarified that in cases with a prescribed cap for condonation of delay, Section 5 of the Limitation Act cannot be invoked to extend the filing period. The petition lacked merit and was dismissed due to exceeding the statutory time limit for appeal filing. en-us Thu, 22 Aug 2019 00:00:00 +0530 Mon, 02 Sep 2019 07:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385245 The court dismissed the writ petition challenging an assessment order, upholding the statutory time limit for filing appeals under the Tamil Nadu Value Added Tax Act, 2006. It emphasized that the appellate authority, Tamil Nadu Sales Tax Appellate Tribunal, cannot condone delay beyond the extendable period specified in the law. Referring to relevant case laws and Supreme Court judgments, the court clarified that in cases with a prescribed cap for condonation of delay, Section 5 of the Limitation Act cannot be invoked to extend the filing period. The petition lacked merit and was dismissed due to exceeding the statutory time limit for appeal filing. Case-Laws VAT and Sales Tax Thu, 22 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385245