https://www.taxtmi.com/caselaws?id=165406 The appellate authority's refusal to entertain a sales tax appeal filed after the prescribed limitation period was upheld because the Karnataka Sales Tax Act did not permit condonation of delay beyond 180 days. The challenge failed on the statutory time bar, and the authority's consideration of the grievance did not cure the lateness of the appeal. Availability of rectification proceedings did not assist the petitioner in these circumstances, especially where there was also lack of diligence in approaching the Court. The dismissal of the appeal as time-barred was therefore maintained. en-us Tue, 20 Apr 2010 00:00:00 +0530 Fri, 04 Jul 2014 11:59:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165406 The appellate authority's refusal to entertain a sales tax appeal filed after the prescribed limitation period was upheld because the Karnataka Sales Tax Act did not permit condonation of delay beyond 180 days. The challenge failed on the statutory time bar, and the authority's consideration of the grievance did not cure the lateness of the appeal. Availability of rectification proceedings did not assist the petitioner in these circumstances, especially where there was also lack of diligence in approaching the Court. The dismissal of the appeal as time-barred was therefore maintained. Case-Laws VAT and Sales Tax Tue, 20 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165406