https://www.taxtmi.com/caselaws?id=236422 A 722-day delay in filing tax appeals was condoned where the State explained that the lapse arose from administrative processing, file movement, internal approval, and time spent in the Government Pleader's office. The Court applied a justice-oriented approach, noting that condonation should not turn on technicalities when there is no deliberate inaction or lack of bona fides. It treated the substantial tax stake, public interest, and the preference for merits-based adjudication as relevant factors, and accepted that governmental decision-making may be slowed by procedural red tape within reasonable limits. Costs were imposed on the State. en-us Fri, 26 Apr 2013 00:00:00 +0530 Mon, 26 Aug 2013 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236422 A 722-day delay in filing tax appeals was condoned where the State explained that the lapse arose from administrative processing, file movement, internal approval, and time spent in the Government Pleader's office. The Court applied a justice-oriented approach, noting that condonation should not turn on technicalities when there is no deliberate inaction or lack of bona fides. It treated the substantial tax stake, public interest, and the preference for merits-based adjudication as relevant factors, and accepted that governmental decision-making may be slowed by procedural red tape within reasonable limits. Costs were imposed on the State. Case-Laws VAT and Sales Tax Fri, 26 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236422