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2012 (8) TMI 875 - HC - VAT and Sales TaxWhether the Tribunal was legally justified in not condoning the delay? Held that:- Adverting to the facts of the present case and keeping in view the fact that the order of the JETC(A) was passed on August 9, 2010 and that the counsel for the appellant got its certified copy on August 20, 2010 but the appellant could only obtain it on December 30, 2010 and filed the appeal on January 13, 2011 which was late by 85 days, sufficient cause existed in condoning the delay. Accordingly, the Tribunal was not right in declining the application for condonation of delay and the order is legally unsustainable. Consequently, the questions of law as claimed are answered in favour of the appellant and against the State.
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