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Case Law Details

Case Name : Kesaav Ply N Laminates Vs Assistant Commissioner (ST) Choolai Assessment Circle (Madras High Court)
Appeal Number : W.P.No.15679 of 2020
Date of Judgement/Order : 03/03/2021
Related Assessment Year :
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Kesaav Ply N Laminates Vs Assistant Commissioner (ST) (Madras High Court)

In Writ No.120 of 2021, the impugned order in this writ petition is dated 31.03.2017 and a statutory appeal with delay ought to have been filed on or before 04.06.2017. The present writ petition has been filed on 08.12.2020 with a delay of 1282 days. The entire blame for the delay has been placed at the door step of the tax consultant, who, according to the petitioner had prepared an appeal against the impugned order and, the petitioner believed, would file the same. The petitioner states that it could not follow up the matter with the consultant on account of severe financial losses and infighting between the partners in regard to the company’s management. No evidence whatsoever, has been placed in support of this submission and the delay of 1282 days amounting to nearly three years cannot be condoned on mere ipse dixit. Hence this Writ Petition is dismissed in limine.

FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT

All these Writ Petitions challenge orders of assessment passed in terms of the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short ‘Act’), and have been filed beyond the time provided under the Act for filing of a statutory appeal. The provisions of Section 51 of the Act provide for the filing of a first appeal before the Appellate Assistant Commissioner/Deputy Commissioner (Appeals) within a period of 60 days from date of receipt of an order of assessment, with a further period of 30 days provided, during which the concerned assessee may seek condonation of delay in filing of the appeal. If the appellate authority is so convinced of the reasons adduced for the delay, he is, at his discretion, entitled to condone such delay, upto only a period of 30 days. To clarify, the present Writ Petitions challenge orders of assessment, and have been filed beyond the period of 90 (60 + 30) days provided in terms of Section 51 of the Act from the date of receipt of the orders by the petitioners.

2. In W.P.Nos.15679 and 15683 of 2020, orders of assessment have been passed on 19.03.2019 (W.P.No.15679 of 2020) and 22.03.2019 (W.P.No.15683 of 2020), served upon the petitioners on 13.03.2020 and appeals ought to have been filed on or before 12.06.2020. The Writ Petitions have been filed on 23.10.2020. In WP.No.17833, 17838, 17840 and 17844 of 2020, the date of impugned order is 13.11.2019 in respect of which due date for filing of appeal with delay is 15.04.2020. The Writ Petition has been filed on 20.11.2020.

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