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2018 (11) TMI 1606 - HC - VAT and Sales TaxCondonation of delay in filing appeal - inadequate reasons given for delay - HELD THAT:- In the facts of the present case, considering the delay was of more than 689 days, the explanation offered was wholly inadequate and facile. Neither the name or particulars of the officials or their designations were disclosed nor the extra duties assigned to them were disclosed nor there was any other stand disclosed as may establish credibility of the explanation. It appears that the explanation was merely a pretence and/or an after thought to seek condonation of delay without stating true and correct facts. Also, there is no allegation of fraud or collusion on part of the assessee in causing the delay. Petition allowed.
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