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VAT - Highlights / Catch Notes

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Condonation of inordinate delay of 1298 days in filing the ...

VAT and Sales Tax

January 16, 2016

Condonation of inordinate delay of 1298 days in filing the appeal - The State must ensure in future that the matter is expedited and the responsibility is fixed on the officer/official dealing with the filing of the appeals in case any delay occurs on their part. Since no sufficient cause has been shown in the present case, no ground for condonation of delay is made out. - HC

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