https://www.taxtmi.com/caselaws?id=156303 Delay in filing a statutory appeal was held to be condonable where the assessee had initially pursued a writ petition on legal advice and later filed the appeal on further advice. The High Court accepted the advocate's certificate and surrounding circumstances as sufficient to show bona fide belief and reasonable cause, and held that the absence of an affidavit was not fatal when reliable material supported the explanation. It also clarified that pursuing writ jurisdiction does not extinguish the statutory right of appeal, since an alternative remedy does not bar the appeal created by statute. The Tribunal's refusal to condone delay was therefore unjustified, and the matter was remanded for decision on merits. en-us Tue, 20 Mar 1990 00:00:00 +0530 Tue, 17 Sep 2013 17:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156303 Delay in filing a statutory appeal was held to be condonable where the assessee had initially pursued a writ petition on legal advice and later filed the appeal on further advice. The High Court accepted the advocate's certificate and surrounding circumstances as sufficient to show bona fide belief and reasonable cause, and held that the absence of an affidavit was not fatal when reliable material supported the explanation. It also clarified that pursuing writ jurisdiction does not extinguish the statutory right of appeal, since an alternative remedy does not bar the appeal created by statute. The Tribunal's refusal to condone delay was therefore unjustified, and the matter was remanded for decision on merits. Case-Laws VAT and Sales Tax Tue, 20 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156303