2000 (5) TMI 1054 - AT - VAT and Sales Tax

Summary

The Appellate Tribunal dismissed the original petitions challenging the delay condonation refusal by the Appellate Assistant Commissioner. The Tribunal found that the reasons given for the delay were not convincing and the assessees had the right to appeal but waited for almost 2.5 years to challenge the decision. The Tribunal concluded that the original petitions were not sustainable and dismissed them along with the miscellaneous petitions. The order was issued on May 16, 2000.