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2017 (3) TMI 697 - HC - VAT and Sales TaxCondonation of delay of 548 days - denial on the ground that the delay was not explained properly - Held that: - from the date of alleged breach the cancellation order is passed after a period of approximately 12 years. Under the circumstances and in the aforesaid facts and circumstance, the learned Tribunal has committed any error in quashing and setting aside the order passed by the Deputy Commissioner cancelling exemption registration/ certificate abinitio. Under the circumstances, appeal lack merits and therefore, to issue rule in the present application and called upon the dealer, thereafter to condone the delay and thereafter dismissed the appeal would be exercise in futility and it will cause undue hardship to the dealer as the dealer is required to be incurred expenditure for engaging lawyer etc in appeal, which lack merits - delay not condoned - appeal dismissed - decided against appellant.
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