https://www.taxtmi.com/caselaws?id=385246 The writ petition challenging a revised assessment order under the Tamil Nadu Value Added Tax Act, 2006 was disposed of. Despite the petitioner's failure to submit objections timely, the court directed the Appellate Deputy Commissioner to entertain the appeal without predeposit due to full tax liability payment. The period spent in the writ petition was excluded from the limitation period calculation. The Appellate Authority was not made a respondent, and the Revenue Counsel was tasked with informing them. The court emphasized that a statutory appeal, if filed within limitations, would be heard on its merits. en-us Thu, 22 Aug 2019 00:00:00 +0530 Mon, 02 Sep 2019 07:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385246 The writ petition challenging a revised assessment order under the Tamil Nadu Value Added Tax Act, 2006 was disposed of. Despite the petitioner's failure to submit objections timely, the court directed the Appellate Deputy Commissioner to entertain the appeal without predeposit due to full tax liability payment. The period spent in the writ petition was excluded from the limitation period calculation. The Appellate Authority was not made a respondent, and the Revenue Counsel was tasked with informing them. The court emphasized that a statutory appeal, if filed within limitations, would be heard on its merits. Case-Laws VAT and Sales Tax Thu, 22 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385246