2015 (12) TMI 784

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.... of the 1st respondent dated 13.08.2015 and connected proceedings of the 2nd respondent dated 30.09.2014. 3.1 The petitioners are Civil Works contractors and assessee on the file of the 2nd respondent. The maximum work order is issued by Highways Department, Government of Tamil Nadu for laying and repairing the highways road in and around Krishnagiri and Salem Districts. The Government department while raising bill had deducted 2% as TDs in accordance with Section 13 of the TNVAT Act, 2006. The petitioner had done civil work for a private person also in respect of which, the petitioner made payment of tax to the department in time without default. As a result, there was an excess payment accumulated in every assessment year, which was ca....

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.... papers with orders dated 13.08.2015 by saying the petitioner ought to have filed appeals in time along with payment of 25% and since the same were filed with a delay of 231 days respectively, the appeals papers are returned. Aggrieved over the same, the petitioner is before this Court. 4. The learned counsel for the petitioner would submit that challenging the correctness of the assessment orders in question the petitioner preferred appeals before the appellate authority, however with a delay of more than 200 days. The learned counsel for the petitioner would further submit that the delay was occurred in view of fact that the Accounts Manger, who is looking after the filing of monthly returns, filing appeals etc. had unfortunately af....

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....eal can be admitted if the assessee has sufficient cause for not presenting the appeal within the first 30 days. As far as the cases in hand are concerned, the petitioner has filed the appeals after a period of more than 200 days. Admittedly, the appellate authority having found that the petitioner has filed the appeals with a delay of more than 200 days and also violated the 2nd proviso to Section 51(1) of the Act, which stipulates that no appeal shall be entertained unless the same is accompanied by satisfactory proof of the payment of the tax admitted by the appellant to be due or of such instalments thereof as might have become payable, as the case may be, and 25% of the difference of the tax assessed by the assessing authority and the ....