https://www.taxtmi.com/caselaws?id=157740 Where a taxing statute prescribes no limitation period for an application explaining non-deposit of assessed tax, penalty or interest, the appellate authority must consider the cause shown on merits and record reasons in writing. The authority may entertain the appeal and, if justified, stay recovery of the balance amount on appropriate terms, including security. A mechanical rejection of the application as time barred, without examining the sufficiency of the explanation, amounts to failure to exercise the jurisdiction conferred by section 39(5) of the Haryana General Sales Tax Act, 1973. The Tribunal's order was therefore unsustainable and required fresh consideration on merits. en-us Thu, 05 Aug 1993 00:00:00 +0530 Thu, 10 Oct 2013 13:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157740 Where a taxing statute prescribes no limitation period for an application explaining non-deposit of assessed tax, penalty or interest, the appellate authority must consider the cause shown on merits and record reasons in writing. The authority may entertain the appeal and, if justified, stay recovery of the balance amount on appropriate terms, including security. A mechanical rejection of the application as time barred, without examining the sufficiency of the explanation, amounts to failure to exercise the jurisdiction conferred by section 39(5) of the Haryana General Sales Tax Act, 1973. The Tribunal's order was therefore unsustainable and required fresh consideration on merits. Case-Laws VAT and Sales Tax Thu, 05 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157740