2020 (12) TMI 1267

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....on'ble Mr. Justice P.D. Audikesavalu For the Petitioner : Mr. R. Sankaranarayanan, Additional Solicitor General of India for Mr. C.V. Ramachandramurthy and Mrs. Hema Muralikrishnan, Standing Counsel. For the Respondent : Mr. A.N.R. Jayaprathap, Government Advocate (Taxes). ORDER (through video conference) Heard Mr. R. Sankaranarayanan, Learned Additional Solicitor General of Ind....

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.... TNVAT Act, within a period of 30 days from the date of its receipt before the Appellate Authority, who has been empowered to condone delay in filing such appeal for an extended period of 30 days, if sufficient cause for not preferring appeal within that period is made out. However, the Petitioner did not prefer any such appeal before the Appellate Authority, but has instead filed this Writ Petiti....