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2016 (3) TMI 885 - HC - VAT and Sales TaxPeriod of limitation - Condonation of delay of 124 days - Section 5 of the Limitation Act, 1963 - Held that:- the appeal before the Tribunal against the order of DETC(A) could not be filed in time due to the death of the representative of the company dealing with the matter. When the charge was taken over by another person, immediately thereafter, steps for filing of appeal before the Tribunal were taken. There was no malafide intention on the part of the appellant. The explanation tendered by the appellant appears to be plausible. Thus, the delay of 124 days in filing the appeal before the Tribunal is condoned. - Matter remanded back
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