https://www.taxtmi.com/caselaws?id=161672 Limitation under the Haryana General Sales Tax Act had to be computed by excluding the time spent in obtaining a certified copy where the copy application was filed within the limitation period and remained pending. The HC held that the appeals were not to be rejected mechanically as time-barred in such circumstances, but the explanation for delay had to be considered on the basis of sufficient cause. As no mala fides or dilatory conduct was shown, refusal to condone delay was unjustified. The orders dismissing the appeals were quashed and the matters remitted for decision on merits. en-us Fri, 29 Aug 2003 00:00:00 +0530 Mon, 03 Feb 2014 18:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161672 Limitation under the Haryana General Sales Tax Act had to be computed by excluding the time spent in obtaining a certified copy where the copy application was filed within the limitation period and remained pending. The HC held that the appeals were not to be rejected mechanically as time-barred in such circumstances, but the explanation for delay had to be considered on the basis of sufficient cause. As no mala fides or dilatory conduct was shown, refusal to condone delay was unjustified. The orders dismissing the appeals were quashed and the matters remitted for decision on merits. Case-Laws VAT and Sales Tax Fri, 29 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161672