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2017 (8) TMI 392 - HC - VAT and Sales TaxCondonation of delay of 730 days in filing appeal - Held that: - the Court is not satisfied that any reasonable explanation has been offered by the Appellant for the inordinate delay of 730 days in filing this appeal - the Appellant did not have a prima facie case in its favour and, in those circumstances, the AT was requiring it to deposit 20% of the demanded tax and interest and 10% of the penalty - appeal dismissed on the groundsof delay as well as on merits - decided against appellant.
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