Tn vat audit form ww-last date

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R.KANDASUBRAMANIAN (Querist)

02 February 2016 Submission of TN VAT audit -last date -31 st Jan -2016 falls on Sunday,we filed TN VAT audit report on Monday say 1st Feb 2016. The assessing officer has issued notice for penalty since filed after the due date.
Is it correct
Expecting your views

ANANDAKUMAR

ANANDAKUMAR (Expert)

05 February 2016 Under section 10 of General Clauses Act if the due date for a particular compliance falls on a Sunday or a Public Holiday the nextr working day is reckoned as the due date. I have however caution you that if an extended is provided by statute with fine or penalty then and if that extended date falls on a Sunday or a Public Holiday then the the previos working day is reckonded as the due date

R.KANDASUBRAMANIAN

R.KANDASUBRAMANIAN (Querist)

05 February 2016 THANKS for your reply sir. The act states Rs 10,000 penalty for filing beyond the due date. As such, notice of penalty is right -please confirm

ANANDAKUMAR

ANANDAKUMAR (Expert)

05 February 2016 Penalty may be valid

R.KANDASUBRAMANIAN

R.KANDASUBRAMANIAN (Querist)

05 February 2016 dear sir, thanks for reply. But last date falls on Sunday -no option to file online. Only manual filing. As such, dealers have been deprived the right of filing on this day
if appeal to higher authority, can we win -any chances

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