https://www.taxtmi.com/caselaws?id=165459 A special appeal provision under section 78 of the Gujarat Value Added Tax Act, 2003 was read purposively to permit condonation of delay, because its incorporation of the procedural law governing second appeals also brought in the mechanism for seeking condonation on sufficient cause. On that construction, the High Court had power to entertain a delayed appeal under the Limitation Act framework. The 110-day delay was accepted as sufficiently explained, as it arose from the governmental decision-making process and showed no wilful negligence, deliberate inaction, or lack of bona fides. The delay was therefore condoned and the tax appeal allowed to proceed. en-us Tue, 18 Jan 2011 00:00:00 +0530 Wed, 17 Sep 2014 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165459 A special appeal provision under section 78 of the Gujarat Value Added Tax Act, 2003 was read purposively to permit condonation of delay, because its incorporation of the procedural law governing second appeals also brought in the mechanism for seeking condonation on sufficient cause. On that construction, the High Court had power to entertain a delayed appeal under the Limitation Act framework. The 110-day delay was accepted as sufficiently explained, as it arose from the governmental decision-making process and showed no wilful negligence, deliberate inaction, or lack of bona fides. The delay was therefore condoned and the tax appeal allowed to proceed. Case-Laws VAT and Sales Tax Tue, 18 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165459