https://www.taxtmi.com/caselaws?id=155002 Limitation for challenging an assessment order under the U.P. Sales Tax Act runs from service of the original assessment order, and a later rectification under section 22 does not restart that period for an appeal against the original order. The commentary also notes that the right of appeal is substantive and must be exercised within the statutory thirty-day period. In relation to delay, condonation under the Indian Limitation Act is discretionary and must be exercised judicially; where the tribunal found intentional delay, refusal to extend time was not treated as arbitrary or unlawful. The discussion therefore treats the appeal as time-barred and the refusal to condone delay as sustained. en-us Thu, 07 Nov 1985 00:00:00 +0530 Fri, 30 Aug 2013 18:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155002 Limitation for challenging an assessment order under the U.P. Sales Tax Act runs from service of the original assessment order, and a later rectification under section 22 does not restart that period for an appeal against the original order. The commentary also notes that the right of appeal is substantive and must be exercised within the statutory thirty-day period. In relation to delay, condonation under the Indian Limitation Act is discretionary and must be exercised judicially; where the tribunal found intentional delay, refusal to extend time was not treated as arbitrary or unlawful. The discussion therefore treats the appeal as time-barred and the refusal to condone delay as sustained. Case-Laws VAT and Sales Tax Thu, 07 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155002