https://www.taxtmi.com/caselaws?id=155972 The Andhra Pradesh General Sales Tax Act, 1957 and the Andhra Pradesh Sales Tax Appellate Tribunal Regulations, 1957 were interpreted as not conferring any power on the Tribunal to condone delay in filing a restoration application against an appeal dismissed for default. Section 21 governed appeals and delay in admission of appeals on sufficient cause, but it did not extend to restoration applications. Regulation 9(2) allowed readmission of an appeal dismissed for default on sufficient cause, while regulation 9(3) required the application to be filed within thirty days of communication of the dismissal order. As no provision authorised extension of that period, the Tribunal could not enlarge time beyond thirty days. en-us Wed, 20 Jun 1990 00:00:00 +0530 Wed, 11 Sep 2013 15:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155972 The Andhra Pradesh General Sales Tax Act, 1957 and the Andhra Pradesh Sales Tax Appellate Tribunal Regulations, 1957 were interpreted as not conferring any power on the Tribunal to condone delay in filing a restoration application against an appeal dismissed for default. Section 21 governed appeals and delay in admission of appeals on sufficient cause, but it did not extend to restoration applications. Regulation 9(2) allowed readmission of an appeal dismissed for default on sufficient cause, while regulation 9(3) required the application to be filed within thirty days of communication of the dismissal order. As no provision authorised extension of that period, the Tribunal could not enlarge time beyond thirty days. Case-Laws VAT and Sales Tax Wed, 20 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155972