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    <title>2014 (3) TMI 568 - GUJARAT HIGH COURT</title>
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    <description>The court upheld the VAT tribunal&#039;s decision to dismiss the appeal due to an 836-day delay in filing, rejecting the appellant&#039;s argument for condonation based on a previous judgment. Emphasizing that delays cannot be excused solely by subsequent clarifications of the law, the court referenced the Mafatlal Industries Ltd. case to support its ruling that individuals must address their legal issues independently. Consequently, the court found no error in the tribunal&#039;s decision and dismissed the tax appeal.</description>
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    <pubDate>Fri, 07 Mar 2014 00:00:00 +0530</pubDate>
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      <title>2014 (3) TMI 568 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=245115</link>
      <description>The court upheld the VAT tribunal&#039;s decision to dismiss the appeal due to an 836-day delay in filing, rejecting the appellant&#039;s argument for condonation based on a previous judgment. Emphasizing that delays cannot be excused solely by subsequent clarifications of the law, the court referenced the Mafatlal Industries Ltd. case to support its ruling that individuals must address their legal issues independently. Consequently, the court found no error in the tribunal&#039;s decision and dismissed the tax appeal.</description>
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      <pubDate>Fri, 07 Mar 2014 00:00:00 +0530</pubDate>
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