https://www.taxtmi.com/caselaws?id=249667 A 924-day delay in filing a tax appeal was condoned because the State explained the lapse through administrative file movement, internal approvals and drafting time. The Court applied a liberal, justice-oriented construction of "sufficient cause", noting that government litigation proceeds through an impersonal and time-consuming process and that the dispute involved a section 80 determination under the Gujarat VAT Act with potential permanent revenue impact. The civil application was allowed, and costs were imposed on the State. en-us Fri, 21 Mar 2014 00:00:00 +0530 Fri, 04 Jul 2014 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249667 A 924-day delay in filing a tax appeal was condoned because the State explained the lapse through administrative file movement, internal approvals and drafting time. The Court applied a liberal, justice-oriented construction of "sufficient cause", noting that government litigation proceeds through an impersonal and time-consuming process and that the dispute involved a section 80 determination under the Gujarat VAT Act with potential permanent revenue impact. The civil application was allowed, and costs were imposed on the State. Case-Laws VAT and Sales Tax Fri, 21 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249667