https://www.taxtmi.com/caselaws?id=160425 An eligibility certificate application was held not to be time-barred under rule 6(a) where it was filed within 90 days of the operative publication of the 1999 amendment notification. The later publication date controlled because the Government's duplicated publication created confusion, and the applicant could not be prejudiced by that administrative lapse. The rejection for delay was therefore unsustainable, and the application had to be considered on merits rather than denied on a technical default. en-us Wed, 04 Jul 2001 00:00:00 +0530 Tue, 17 Dec 2013 17:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160425 An eligibility certificate application was held not to be time-barred under rule 6(a) where it was filed within 90 days of the operative publication of the 1999 amendment notification. The later publication date controlled because the Government's duplicated publication created confusion, and the applicant could not be prejudiced by that administrative lapse. The rejection for delay was therefore unsustainable, and the application had to be considered on merits rather than denied on a technical default. Case-Laws VAT and Sales Tax Wed, 04 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160425