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VAT - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Condonation of delay in filing appeal - time limit prescribed ...

VAT and Sales Tax

January 22, 2018

Condonation of delay in filing appeal - time limit prescribed u/s 35H(1) is absolute and unextendable u/s 5 Limitation Act. Since court has to respect the legislative intent, limitation cannot be extended u/s 5 of Limitation Act. - HC

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