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VAT - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Condonation of delay in filing second appeal - no sufficient ...

VAT and Sales Tax

October 8, 2020

Condonation of delay in filing second appeal - no sufficient cause shown for delay - the file went missing - there are no reason to disbelieve the affidavit filed. The assessee is a joint stock company and is involved in various activities. Therefore, it cannot be said that the reason assigned by them does not constitute sufficient cause. On considering the reasons, the explanation offered by the assessee-company constitutes sufficient cause. - HC

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