https://www.taxtmi.com/caselaws?id=406059 Belated writ petitions challenging assessment orders under the Tamil Nadu Value Added Tax Act could be entertained under Article 226 only exceptionally, because the statutory appeal scheme provided a 60-day first appeal with a further 30-day condonable period. The Court stressed that writ jurisdiction cannot be used routinely to bypass that limitation structure, and interference is justified only for strong grounds such as jurisdictional error, breach of natural justice, or other grave legal infirmities. Delay was condoned where each petitioner gave a credible explanation, including illness, death of the practitioner, accident, or COVID-19 disruption, but petitions with long, unexplained delay and no due diligence were rejected for laches. en-us Wed, 03 Mar 2021 00:00:00 +0530 Mon, 28 Oct 2024 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406059 Belated writ petitions challenging assessment orders under the Tamil Nadu Value Added Tax Act could be entertained under Article 226 only exceptionally, because the statutory appeal scheme provided a 60-day first appeal with a further 30-day condonable period. The Court stressed that writ jurisdiction cannot be used routinely to bypass that limitation structure, and interference is justified only for strong grounds such as jurisdictional error, breach of natural justice, or other grave legal infirmities. Delay was condoned where each petitioner gave a credible explanation, including illness, death of the practitioner, accident, or COVID-19 disruption, but petitions with long, unexplained delay and no due diligence were rejected for laches. Case-Laws VAT / Sales Tax Wed, 03 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406059