https://www.taxtmi.com/caselaws?id=149861 Declaration forms may be rejected where written purchase orders executed after supply do not establish the asserted basis for supplies made under an alleged oral contract later reduced to writing; the issue was treated as governed by an earlier decision and resolved adversely to the assessee. Limitation confers the respondent a valuable procedural right once an appeal becomes time-barred. Delay in filing a second appeal cannot be condoned without notice and a reasonable opportunity to be heard, as ex parte condonation violates natural justice; the respondent may challenge condonation upon appearance. en-us Tue, 03 Mar 1970 00:00:00 +0530 Sat, 04 May 2013 15:01:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149861 Declaration forms may be rejected where written purchase orders executed after supply do not establish the asserted basis for supplies made under an alleged oral contract later reduced to writing; the issue was treated as governed by an earlier decision and resolved adversely to the assessee. Limitation confers the respondent a valuable procedural right once an appeal becomes time-barred. Delay in filing a second appeal cannot be condoned without notice and a reasonable opportunity to be heard, as ex parte condonation violates natural justice; the respondent may challenge condonation upon appearance. Case-Laws VAT and Sales Tax Tue, 03 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149861