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TMI Blog2022 (1) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... e is to ask the petitioner to workout the remedy before the Appellate Authority and by asking the Appellate Authority to dispose the appeal on merits or in the alternative relegate the petitioner to give a proper reply before the respondent on terms. Considering the fact that the amount involved may or may not be liable to tax under the provisions of the Tamil Nadu Value Added Tax Act, 2006, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the respondent. 2. The petitioner has approached this Court against the impugned orders dated 30.10.2019 for the Assessment Years 2014-2015 and 2015-2016 after a lapse of two years when the impugned orders were passed by the respondent. 3. These writ petitions have been filed belatedly long after the statutory period of limitation for filing an appeal had expired under the provisions of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17, 25.01.2018 and 28.06.2019. He submits that these writ petitions are liable to be dismissed on account of latches. 6. By way of rejoinder, the learned counsel for the petitioner submits that the petitioner may be allowed to participate in a fresh round of proceedings on terms. 7. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment Year, within a period of thirty days from the date of receipt of a copy of this order. 10. Subject to such payment, the respondent may take up the cases afresh and pass appropriate orders on merits within the aforesaid period. Needless to state, the amount directed to be deposited shall be subject to final appropriation in terms of the order to be passed by the respondent. 11. Libert ..... X X X X Extracts X X X X X X X X Extracts X X X X
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