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2019 (9) TMI 13 - HC - VAT and Sales TaxMaintainability of appeal - time limitation - condonation of delay in filing appeal - Validity of assessment order - Section 58 of 'Tamil Nadu Value Added Tax Act, 2006 - HELD THAT - A perusal of Section 58 TNVAT Act makes it clear that as far as the writ petitioner assessee is concerned, time limit for preferring an appeal before TNSTAT is 60 days from the date on which the order is served on the dealer/assessee. If an appeal is presented beyond the 60 days period, vide proviso to Section 58(1) of TNVAT Act, TNSTAT can condone the delay, but there is a cap of 60 days. Therefore, the total time available for writ petitioner is 120 days and there is no disputation that these 120 days have elapsed. Whether there can be a direction to TNSTAT to condone delay beyond 120 days when there is a statutory cap? - HELD THAT - When there is a cap, delay cannot be condoned under Section 5 of Limitation Act. Following a long line of case laws of Hon'ble Supreme Court in this regard, this Court passed an order to the effect that delay is not condonable beyond the period of cap when cap for condonation is statutorily prescribed - reliance can be placed in the case of M/S. AMMAN AGENCIES VERSUS THE APPELLATE DEPUTY COMMISSIONER (CT) 2019 (7) TMI 1 - MADRAS HIGH COURT . This writ petition cannot be entertained - Petition dismissed.
Issues:
1. Appeal to Tamil Nadu Sales Tax Appellate Tribunal (TNSTAT) challenging an assessment order. 2. Time limit for filing an appeal under Tamil Nadu Value Added Tax Act, 2006. 3. Condonation of delay in filing an appeal beyond the statutory cap. Analysis: 1. The writ petition sought a mandamus to TNSTAT to entertain an appeal challenging an assessment order without rejecting it on the ground of limitation. The time limit for filing an appeal under Section 58 of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) is 60 days from the date of service of the order on the dealer/assessee. The proviso to Section 58(1) allows TNSTAT to condone delay beyond the 60 days, but with a cap of 60 days, making the total time available for filing an appeal 120 days. However, the 120-day period had elapsed in this case, raising the question of whether TNSTAT can be directed to condone delay beyond the statutory cap. 2. The court referred to a previous order in a similar case where it was held that delay cannot be condoned beyond the period of the statutory cap when such a cap is prescribed. Citing relevant case laws, the court emphasized that the appellate authority, in this case, TNSTAT, does not have the power to condone delay beyond the extendable period, as provided under Section 58 of the TNVAT Act. The court highlighted the importance of respecting the legislative intent and the statutory provisions regarding the limitation period for filing appeals. 3. The court discussed two judgments of the Supreme Court, Singh Enterprises and Hongo India Private Limited, which clarified the limitations on condonation of delay in filing appeals. In cases where a provision for condonation of delay exists, subject to a cap, the court held that there is a complete exclusion of Section 5 of the Limitation Act. The court concluded that it cannot extend the time for filing appeals by invoking Section 5 of the Limitation Act in such cases. Based on these principles, the court dismissed the writ petition, stating that it lacked merit and could not be entertained due to the elapsed statutory time limit for filing the appeal. In conclusion, the court upheld the statutory provisions regarding the time limit for filing appeals under the TNVAT Act and emphasized the limitations on condonation of delay beyond the prescribed period. The judgment clarified the legal principles governing the condonation of delay in filing appeals and highlighted the importance of adhering to statutory limitations in such matters.
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