https://www.taxtmi.com/caselaws?id=163971 Where the last day for filing an appeal falls on a Sunday or other holiday, filing on the next working day is treated as within time under section 10 of the Mysore General Clauses Act, 1899. Applied to the Karnataka Value Added Tax appeal procedure, this meant the appeal could not be rejected as time-barred on the ground of holiday expiry. The appellate framework under rules 148(4) and 149(3) to (6) also requires notice of defects and an opportunity to cure them, though condonation did not arise once the filing was treated as timely. The limitation objection was rejected and the appeal was restored for decision on merits. en-us Thu, 26 Mar 2009 00:00:00 +0530 Wed, 12 Nov 2014 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163971 Where the last day for filing an appeal falls on a Sunday or other holiday, filing on the next working day is treated as within time under section 10 of the Mysore General Clauses Act, 1899. Applied to the Karnataka Value Added Tax appeal procedure, this meant the appeal could not be rejected as time-barred on the ground of holiday expiry. The appellate framework under rules 148(4) and 149(3) to (6) also requires notice of defects and an opportunity to cure them, though condonation did not arise once the filing was treated as timely. The limitation objection was rejected and the appeal was restored for decision on merits. Case-Laws VAT and Sales Tax Thu, 26 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163971