https://www.taxtmi.com/caselaws?id=160025 The High Court set aside the Tribunal's order condoning the delay in the presentation of a second appeal by the Revenue, emphasizing the need for sufficient cause to be shown and a liberal approach in condoning delays. The Court stressed that all litigants, including the State, should be treated equally before the law. The matter was remitted back to the Tribunal for fresh consideration if the Revenue provided a fresh application explaining the delay within a specified timeframe. The writ application was allowed with no order as to costs. en-us Thu, 02 Jul 1998 00:00:00 +0530 Sat, 07 Dec 2013 14:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160025 The High Court set aside the Tribunal's order condoning the delay in the presentation of a second appeal by the Revenue, emphasizing the need for sufficient cause to be shown and a liberal approach in condoning delays. The Court stressed that all litigants, including the State, should be treated equally before the law. The matter was remitted back to the Tribunal for fresh consideration if the Revenue provided a fresh application explaining the delay within a specified timeframe. The writ application was allowed with no order as to costs. Case-Laws VAT and Sales Tax Thu, 02 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160025