https://www.taxtmi.com/caselaws?id=161197 The High Court emphasized the importance of not depriving individuals of their rightful claims due to technicalities, setting aside the Tribunal's order that dismissed the condonation petition for delay in filing an appeal. The Court directed a reconsideration of the condonation of delay, highlighting that individuals with strong cases on merits should not be defeated on technical grounds like limitation. The Court acknowledged the petitioner's entitlement to relief similar to that granted for the previous year, emphasizing a rational and pragmatic approach in such matters and discouraging reliance on technical pleas to deny just claims. en-us Mon, 31 Mar 1997 00:00:00 +0530 Thu, 09 Jan 2014 16:09:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161197 The High Court emphasized the importance of not depriving individuals of their rightful claims due to technicalities, setting aside the Tribunal's order that dismissed the condonation petition for delay in filing an appeal. The Court directed a reconsideration of the condonation of delay, highlighting that individuals with strong cases on merits should not be defeated on technical grounds like limitation. The Court acknowledged the petitioner's entitlement to relief similar to that granted for the previous year, emphasizing a rational and pragmatic approach in such matters and discouraging reliance on technical pleas to deny just claims. Case-Laws VAT and Sales Tax Mon, 31 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161197