In W.P. No.14814 of 2023 -MADR HC- Madras High Court allows M/s. Aqua Excel to file statutory appeal despite delay in Tamil Nadu Value Added Tax case
Justice Anita Sumanth [01-06-2023]

Read Order: M/s. Aqua Excel v. The Assistant Commissioner (ST)(FAC)

Chahat Varma

New Delhi, June 28, 2023: The High Court of Madras has dismissed the writ petitions filed by M/s. Aqua Excel (petitioner), challenging the orders passed under the Tamil Nadu Value Added Tax Act, 2006, and has permitted the petitioner to approach the appellate authority by way of statutory appeal, even though the filing of appeals were delayed beyond condonable period.

In the matter at hand, the filing of appeals had been delayed by 26 days. As a result, the petitioner had approached the High Court, seeking permission to file the appeals despite the delay. Additional Government Pleader for the respondents, did not express any serious objection to the request.

Thus, the court granted liberty to the petitioner to approach the appellate authority within two weeks from the date of the judgment.

The court ruled that the appeals will be accepted by the receiving Registry without taking into account the delay, as long as they are filed within the specified period. However, the court emphasized that all other statutory requirements, including the pre-deposit, must be complied with.