2020 (10) TMI 1315

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..... to prefer appeal against that order under Section 51 of TNVAT Act, within a period of 30 days from the date of its receipt before the Appellate Authority, who has been empowered to condone delay in filing such appeal for an extended period of 30 days, if sufficient cause for not preferring appeal within that period is made out. However, the Petitioner did not prefer any such appeal before the Appe .....

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..... t to express any view on the correctness or otherwise on the merits of the controversy involved in the matter - petition dismissed. - W.P. No. 17737 of 2018 and W.M.P. No. 21008 of 2018 - - - Dated:- 15-10-2020 - Mr. Justice P.D. Audikesavalu, J. For the Petitioner : Mr. S.P. Asokan. For the Respondent : Mr. R. Swarnavel Government Advocate. ORDER (through video conference .....

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..... period of 30 days, if sufficient cause for not preferring appeal within that period is made out. However, the Petitioner did not prefer any such appeal before the Appellate Authority, but has instead filed this Writ Petition on 10.07.2018 challenging the order passed by the Respondent beyond the maximum limitation period of 60 days from the date of receipt of copy of that order. 3. The Hon' .....

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