https://www.taxtmi.com/caselaws?id=159451 Mistaken reliance on an earlier Tribunal view, later reversed, was not sufficient cause for condonation of delay in filing second appeals under the Gujarat Sales Tax Act. The assessee had chosen not to appeal while that view supported rejection of its claim, and later sought to revive the matter after reversal. The governing principle stated is that a party's reliance on an earlier decision that is subsequently overturned does not, by itself, extend limitation where the appeal could have been filed in time. The delay was therefore not condoned and the Revenue's position prevailed. en-us Tue, 26 Mar 1991 00:00:00 +0530 Mon, 25 Nov 2013 17:19:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159451 Mistaken reliance on an earlier Tribunal view, later reversed, was not sufficient cause for condonation of delay in filing second appeals under the Gujarat Sales Tax Act. The assessee had chosen not to appeal while that view supported rejection of its claim, and later sought to revive the matter after reversal. The governing principle stated is that a party's reliance on an earlier decision that is subsequently overturned does not, by itself, extend limitation where the appeal could have been filed in time. The delay was therefore not condoned and the Revenue's position prevailed. Case-Laws VAT and Sales Tax Tue, 26 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159451