Madras HC Allows Delayed Appeal under TN Value Added Tax

Aqua Excel Vs Assistant Commissioner (ST)(FAC) (Madras High Court) The case of Aqua Excel Vs Assistant Commissioner (ST)(FAC) brought before the Madras High Court concerns the petitioner’s plea to be permitted to approach the appellate authority with a statutory appeal, even though the appeal was delayed beyond the condonable period. The Madras High Court took into consideration the reasons for the delay provided in the writ affidavit. Aqua Excel had engaged a local consultant who prepared the appeal papers but failed to file them within the stipulated time, causing the delay. The Court ...