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2019 (2) TMI 926 - HC - VAT and Sales TaxCondonation of delay of 15 years i.e. 5,484 days in filing appeal - inordinate delay was explained by the applicant-assessee stating that a letter had been written to the General Manager of the assessee seeking guidelines with reference to the aforesaid assessment order dated 7.8.2003 - Held that:- It remains undisputed that the assessee had been served with the assessment order dated 7.8.2003 itself. Also, admittedly the appeal came to be filed for the first time on 15.9.2018 and not before that. The fact that the assessee may have made an application for refund of the money was of no consequence, inasmuch once the assessment order had been served on the assessee, there remained no occasion for claiming refund without the assessment order being first set aside, in appeal - The fact that the assessee had been writing letters internally is also of no consequence, inasmuch in the context of delay of 15 years procedural delays that sometimes occur in such matters and which are often accepted as due explanation of the delay do not are of few days or few months, not 15 years. The delay is wholly inordinate and excessive. Revision dismissed.
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