Case Law Details
S. Sengodan Vs Appellate Deputy Commissioner (ST) (Madras High Court)
If a review application was dismissed, the petitioner would have been entitled to file a statutory appeal against the original order of assessment and pray for exclusion of time taken in pursuing the application under section 84 by virtue of Section 14 of the Limitation Act, 1963 while preferring an appeal under section 51/52 of the Tamil Nadu Value-Added Tax Act, 2006.
On the other hand, if the order, passed originally stands substituted by another order under section 84 of the Tamil Nadu Value-Added Tax Act, 2006, as in the present case, appellate remedy cannot disallowed. It can be appealed before the Appellate Commissioner under section 51/52 of the Tamil Nadu Value-Added Tax Act, 2006 as a fresh period of limitation would commence for appeal from passing of the order under review. Once an assessment order is rectified, the remedy to file an appeal against such assessment order cannot be denied.
Therefore, the memo returning of the appeal filed by the petitioner under Sections 51 / 52 of TNVAT Act, 2006 cannot be sustained.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
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