https://www.taxtmi.com/caselaws?id=163055 The court set aside the Tribunal's order dismissing a second appeal due to delay, emphasizing the importance of allowing the dealer to establish non-liability for tax. The court highlighted that a pedantic approach in delay condonation matters should be avoided and directed the Tribunal to hear the appeal on its merits. The delay was condoned based on medical evidence of the proprietor's head injury, and discrepancies in receiving dates were noted. The revision was allowed, with no costs imposed. en-us Thu, 23 Aug 2007 00:00:00 +0530 Mon, 29 Dec 2014 19:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163055 The court set aside the Tribunal's order dismissing a second appeal due to delay, emphasizing the importance of allowing the dealer to establish non-liability for tax. The court highlighted that a pedantic approach in delay condonation matters should be avoided and directed the Tribunal to hear the appeal on its merits. The delay was condoned based on medical evidence of the proprietor's head injury, and discrepancies in receiving dates were noted. The revision was allowed, with no costs imposed. Case-Laws VAT and Sales Tax Thu, 23 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163055