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VAT - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Condonation of delay in filing the application for refund - ...

VAT and Sales Tax

May 23, 2023

Condonation of delay in filing the application for refund - Length of delay is not matter, acceptability of the explanation is the only criterion - A Court knows that refusal to condone delay would result in foreclosing a suitor from putting forth his cause. There is no presumption that delay in approaching the Court is always deliberate. The words “sufficient cause” under Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice. - HC

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