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2000 (11) TMI 1086 - SC - VAT and Sales TaxDelay in filing appeal - Held that:- Appeal allowed. A perusal of the application shows that the reason for the delay in filing the appeal before the Tribunal was that after the Deputy Commissioner (Appeals), Lucknow Zone, disposed of the appeal, the order was despatched to a different authority and at a different place, the State Representative at Agra who did not forward the same to the correct place and that resulted in the delay which was beyond the control of the appellants. On this ground the Tribunal has rightly exercised its discretion to condone the delay. Before us the order of the Tribunal is not shown to be perverse or suffering from the vice of violation of principles of natural justice.
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