https://www.taxtmi.com/caselaws?id=163514 Applications challenging seizure of goods and penalty were treated as time-barred under section 8(2) of the West Bengal Taxation Tribunal Act, 1987 because they were filed well after the seizures and penalty deposits, and seizure receipts had been received by the carrier in most cases, indicating knowledge of the action. No sufficient cause was shown to excuse the delay, so the applications were held not maintainable. The text also notes that the challenge to penalty was, in any event, a matter for the revisional forum. en-us Fri, 27 Feb 2004 00:00:00 +0530 Thu, 03 Apr 2014 17:05:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163514 Applications challenging seizure of goods and penalty were treated as time-barred under section 8(2) of the West Bengal Taxation Tribunal Act, 1987 because they were filed well after the seizures and penalty deposits, and seizure receipts had been received by the carrier in most cases, indicating knowledge of the action. No sufficient cause was shown to excuse the delay, so the applications were held not maintainable. The text also notes that the challenge to penalty was, in any event, a matter for the revisional forum. Case-Laws VAT and Sales Tax Fri, 27 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163514