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2019 (9) TMI 518 - HC - VAT and Sales TaxCondonation of delay in filing application - Section 38 of the Goa Value Added Tax Act, 2005 - HELD THAT:- The Tribunal has held that since the First Appeal before the First Appellate Authority was instituted beyond the period of one year from the date of service of original order, no useful purpose will be served in condoning the delay in instituting the Second Appeal before it. The issue before the Tribunal, at least in the first instance was only whether any sufficient cause has been made out by the Applicant to seek condonation of delay in instituting the Second Appeal before it. The Second Appeal was admittedly instituted within a period of one year from the date of service of the decision of the First Appellate Authority. Accordingly, the Tribunal was required to first consider whether there was any sufficient cause for condonation of delay in instituting the Second Appeal. Matter remanded to the Tribunal for consideration of Applicant's Application for condonation of delay in instituting the Second Appeal on its own merits and in accordance with law.
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