https://www.taxtmi.com/caselaws?id=150609 Where two alternative remedies are available, bona fide and diligent prosecution of one remedy can constitute sufficient cause for delay in pursuing the other. The assessee first sought to have an ex parte assessment set aside under section 30 of the Sales Tax Act, and the revising authority found that course to have been pursued bona fide and with due diligence. The Court accepted that the time spent in that remedy could be excluded when considering delay in filing the appeal. The delay was therefore lawfully condoned in favour of the assessee. en-us Wed, 14 Nov 1973 00:00:00 +0530 Mon, 20 May 2013 14:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150609 Where two alternative remedies are available, bona fide and diligent prosecution of one remedy can constitute sufficient cause for delay in pursuing the other. The assessee first sought to have an ex parte assessment set aside under section 30 of the Sales Tax Act, and the revising authority found that course to have been pursued bona fide and with due diligence. The Court accepted that the time spent in that remedy could be excluded when considering delay in filing the appeal. The delay was therefore lawfully condoned in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 14 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150609