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    <title>1991 (4) TMI 425 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Delay in filing an appeal against a sales tax order was condoned where the assessee had bona fide pursued a remedy under a mistaken belief about the operative order. The record showed no limitation objection when the appeal was filed, the delay point was raised only at arguments, and the assessee&#039;s explanation that it learned of the relevant order later, obtained a certified copy, and acted under a genuine belief that only one order existed was not rebutted. In the absence of mala fides or any apparent advantage from the delay, the Court treated these facts as sufficient cause. The order dismissing the appeal as time-barred was quashed.</description>
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    <pubDate>Thu, 04 Apr 1991 00:00:00 +0530</pubDate>
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      <title>1991 (4) TMI 425 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=159531</link>
      <description>Delay in filing an appeal against a sales tax order was condoned where the assessee had bona fide pursued a remedy under a mistaken belief about the operative order. The record showed no limitation objection when the appeal was filed, the delay point was raised only at arguments, and the assessee&#039;s explanation that it learned of the relevant order later, obtained a certified copy, and acted under a genuine belief that only one order existed was not rebutted. In the absence of mala fides or any apparent advantage from the delay, the Court treated these facts as sufficient cause. The order dismissing the appeal as time-barred was quashed.</description>
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      <pubDate>Thu, 04 Apr 1991 00:00:00 +0530</pubDate>
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