https://www.taxtmi.com/caselaws?id=165417 Time spent in bona fide proceedings prosecuted with due diligence before a forum unable to grant the intended relief is excludable under section 14 of the Limitation Act when computing limitation for a statutory reference application. Applying that principle to a reference remedy under section 42(1) of the Haryana General Sales Tax Act, the High Court held that the assessee's prior review and writ proceedings, followed by prompt filing after withdrawal of the writ petition with liberty to pursue the reference, justified exclusion of that period. The Tribunal's refusal to condone delay was treated as hyper-technical, and the delay was required to be condoned. en-us Mon, 08 Feb 2010 00:00:00 +0530 Thu, 16 Oct 2014 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165417 Time spent in bona fide proceedings prosecuted with due diligence before a forum unable to grant the intended relief is excludable under section 14 of the Limitation Act when computing limitation for a statutory reference application. Applying that principle to a reference remedy under section 42(1) of the Haryana General Sales Tax Act, the High Court held that the assessee's prior review and writ proceedings, followed by prompt filing after withdrawal of the writ petition with liberty to pursue the reference, justified exclusion of that period. The Tribunal's refusal to condone delay was treated as hyper-technical, and the delay was required to be condoned. Case-Laws VAT and Sales Tax Mon, 08 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165417