https://www.taxtmi.com/caselaws?id=756551 An appeal filed within the statutory condonable period under the Tamil Nadu Value Added Tax Act was later re-presented after delay because defects had to be cured. The Tribunal could extend the time for re-presentation on sufficient cause under the Appellate Tribunal Regulations, and the Court accepted the explanation based on the Covid-19 lockdown, litigation burden and post-GST administrative reorganisation. As no material was produced to displace the affidavit supporting condonation, the writ court found no basis for interference under Article 226 and upheld the order condoning delay in re-presentation. en-us Wed, 03 Jul 2024 00:00:00 +0530 Tue, 06 Aug 2024 07:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756551 An appeal filed within the statutory condonable period under the Tamil Nadu Value Added Tax Act was later re-presented after delay because defects had to be cured. The Tribunal could extend the time for re-presentation on sufficient cause under the Appellate Tribunal Regulations, and the Court accepted the explanation based on the Covid-19 lockdown, litigation burden and post-GST administrative reorganisation. As no material was produced to displace the affidavit supporting condonation, the writ court found no basis for interference under Article 226 and upheld the order condoning delay in re-presentation. Case-Laws VAT and Sales Tax Wed, 03 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756551