A Delayed Appeal Finds Its Day-Madras HC Grants Permission for Delayed Appeal under TN Value Added Tax.

The Facts:

The case, W.P.Nos.14814 of 2023, revolved around a petitioner seeking permission to file a delayed statutory appeal under the Tamil Nadu Value Added Tax. The appeal was delayed beyond the condonable period by 26 days as of the date of institution of the writ petitions, which was 09.05.2023.

The Rationale:

The court was moved by the petitioner's plea and the explanations provided in the writ affidavit. The petitioner had engaged a local consultant to file an appeal against an order passed by the respondent dated 30.01.2023. However, due to the consultant's inability to file within the stipulated time, the petitioner lost the chance of filing an appeal.

The Judgment:

The court, while dismissing the writ petitions and the challenge to the impugned orders passed under the Tamil Nadu Value Added Tax, 2006, granted liberty to the petitioner to approach the appellate authority within a period of two weeks from the judgment date. The court ordered that the appeals, if filed within the specified period, should be entertained by the receiving Registry without reference to limitation but ensuring compliance with all other statutory pre-conditions, including pre-deposit.

The Implications:

This judgment is a beacon of hope for those who, due to unforeseen circumstances, miss the deadline for filing an appeal. It underscores the importance of fairness and flexibility in the legal system and sets a precedent for future cases. It's a comforting reassurance that the court recognizes the value of each appeal and is willing to provide a fair chance for justice to be served.

The short prayer of the petitioner is that it be permitted to approach the appellate authority by way of statutory appeal.

2. The necessity for approaching this Court arises from the fact that filing of appeals is delayed beyond condonable period, i.e., by 26 days as on date of institution of the writ petitions being 09.05.2023.

3. Mrs.E.Ranganayaki, learned Additional Government Pleader, who accepts notice for the respondents, does not express any serious objection to the request in light of the explanations set out at paragraph 11 of the writ affidavit, reading thus:-

“[11] I submit that the petitioner has engaged a local consultant to file an appeal before the Appellate Authority as against the order passed by the Respondent dated 30.01.2023. Though the local consultant who prepared the appeal papers could not file the same within the stipulated time thereby the petitioner has lost a chance of filing an appeal.”

4. Thus, while dismissing these writ petitions, and the challenge to the impugned orders passed under the Tamil Nadu Value Added Tax, 2006, liberty is granted to the petitioner to approach the appellate authority within a period of two weeks from today. Appeals, if filed within the period as aforesaid, shall be entertained by the receiving Registry without reference to limitation but ensuring compliance with all other statutory pre-conditions, including, pre-deposit.

5. Writ petitions stand dismissed with liberty. No costs.

Connected miscellaneous petitions are closed.

01.06.2023