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2018 (12) TMI 1093 - HC - VAT and Sales TaxCondonation of delay in filing appeal - Imposition of penalty - petitioner has paid the tax liability even before issuing the notice of proposal on 09.05.2016 - assessment year 2014-15 - Held that:- Since such Appellate Authority is empowered to entertain the appeal only within a period of 60 days including the condonable period, this Court is inclined to give an indulgence to the petitioner to approach the Appellate Authority and file the appeal so as to enable such authority to decide the merits of the matter in accordance with law - petition disposed off.
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