The Madras High Court directed the Appellate Authority to accept the appeal, as confusion existed regarding the applicable act (VAT or GST).

The petitioner had made a pre-deposit of approximately 25% of the disputed tax amount, aligning with the requirements of the TNVAT Act.

The main issue was whether the appeal filed by the petitioner against the assessment order should be accepted, considering it was filed late and there was confusion over the governing legislation (TNVAT Act vs. TNGST Act).

The Madras High Court held that despite the appeal being filed late, there was a reasonable basis for the petitioner's confusion regarding the applicable act (TNVAT Act vs. TNGST Act).

Consequently, the court directed the appellate authority to accept and consider the appeal on its merits, disregarding the limitation period. The impugned order was set aside, allowing for a re-examination of the appeal.

Title: Tvl. Chinnamuthu Contractors vs Assistant Commissioner (ST)
Court: Madras High Court
Citation: W.P.NOS.2624 & 2629 of 2024
Dated: 07-Feb-2024