2024 (8) TMI 255

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....t Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) in Madurai Tribunal State Miscellaneous Petition No.82 of 2021. 2. By the impugned order dated 01.09.2022, the Tribunal has allowed above petition filed by the first respondent for condoning the delay of 933 days in re-presenting the appeal filed against the order dated 24.11.2017 passed by the Appellate Deputy Commissioner (ST) (FAC), Madurai (North), Madurai in Appeal No.286/2017(TNVAT). 3. The Appellate Deputy Commissioner (ST) (FAC) had partly allowed and partly dismissed the appeal filed by the petitioner against the Assessment Order dated 31.03.2017 passed by the Assistant Commissioner (CT), Nethaji Road Assessment Circle, Madurai in TIN/33174981045/2015-16. 4. Aggr....

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....wer to extend the period beyond the one provided under the Act. But as per Regulation 6(5) of TNVAT Appellate Tribunal Regulation, 2011, Tribunal can order for registration of appeal, after condoning the delay in representation. Hence this tribunal is of the view that this petition is maintainable. On considering nature of the case, the reasons stated by the petitioner/appellant, is not disputed by the respondent as a false one, this tribunal is of the view that the delay of 933 days can be condoned as it is satisfactorily explained. In the result, this petition is allowed." 5. The case of the petitioner is that the Tribunal erred in condoning the delay of 933 days, in a casual manner and therefore, the impugned order w....

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....cribed by Government and sixty days in the case of any other person, admit an appeal presented after the expiration of the first mentioned period of one hundred and twenty days or sixty days, as the case may be, if it is satisfied that the appellant had sufficient cause for not presenting the appeal within the first mentioned period. 9. Regulation 7 of the Tamil Nadu Value Added Tax Appellate Tribunal Regulations, 2011 deals with 'Registration of Appeals". Regulation 7(3) of the Tamil Nadu Value Added Tax Appellate Tribunal Regulations, 2011 reads as under:- 7. Registration of Appeals.- (1) ..... (2) ..... (3) If the Secretary is of the view that the appeal does not conform to the requirements of A....

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....is required merely to consider whether there is sufficient cause for the delay to cure the defects before re-presenting the appeal within time. 14. The copy of the affidavit filed by the Commercial Tax Department in support of the Miscellaneous Application for condonation of delay of 933 days in re-presenting the appeal, has also not been filed by the petitioner before this Court. 15. Therefore, I see no error in the impugned order. The respondent was not under any impediment while condoning the delay of 568 days excluding the 365 days during the Covid-19 Pandemic as the Commercial Tax Department is overburdened with litigations and it is not easy to adhere the time lines. 16. That apart, the appeal papers were returned on 10.09.20....