VAT - Highlights / Catch Notes
VAT - Condonation of delay of 584 days in filing revision - exclusion of...
VAT and Sales Tax
Condonation of delay of 584 days in filing revision - exclusion of COVID period - the delay in the instant case of 250 days even after ignoring the COVID period in terms of the judgment of the Apex Court and there being no plausible and cogent reasons for condoning the delay, the application for condonation of delay is rejected. - HC