Section 35(1) in Telangana Value Added Tax Act, 2005
(1)Any VAT dealer or TOT dealer or any other dealer objecting to an order relating to assessment passed by the Commissioner suo-motu under section 32 or 38 may appeal to the High Court within sixty days from the date on which the order was communicated to him:Provided that the High Court may admit an appeal preferred after the period of sixty days aforesaid, if it satisfied that the dealer had sufficient cause for not preferring the appeal within that period.
