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2024 (3) TMI 225 - SCH - VAT and Sales TaxCondonation of delay in filing appeal - sufficient cause for condoning the delay or not - HELD THAT:- The High Court has not been convinced by the reasons stated for seeking condonation of delay and hence has dismissed the appeals on that ground. The High Court has also considered the case of the appellants on merits and has simply extracted the findings of the Tribunal and has observed that there was no illegality or perversity in the said findings. Without going into the question as to whether the respondent was entitled to exemption under Section 11(1)(i) of Haryana Special Economic Zone Act, 2005 (HSEZ Act) and particularly after the amendment made to the said provision. These petitions disposed off by observing that the High Court was right in dismissing the applications seeking condonation of delay in filing the appeals and consequently the appeals on that ground only.
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