https://www.taxtmi.com/caselaws?id=167873 Delay in filing a second appeal under the Haryana Value Added Tax Act was considered under the liberal "sufficient cause" standard in section 5 of the Limitation Act. The Court accepted the affidavit explaining that the certified copy reached the appellant late through counsel and that the appeal was filed after receipt of the copy. It held that, where the delay was short and there was no culpable negligence or mala fides, a technical refusal to condone was improper. The Tribunal's rejection of condonation was therefore unsustainable, and the delay was liable to be condoned. en-us Wed, 01 Aug 2012 00:00:00 +0530 Tue, 06 Jan 2015 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167873 Delay in filing a second appeal under the Haryana Value Added Tax Act was considered under the liberal "sufficient cause" standard in section 5 of the Limitation Act. The Court accepted the affidavit explaining that the certified copy reached the appellant late through counsel and that the appeal was filed after receipt of the copy. It held that, where the delay was short and there was no culpable negligence or mala fides, a technical refusal to condone was improper. The Tribunal's rejection of condonation was therefore unsustainable, and the delay was liable to be condoned. Case-Laws VAT and Sales Tax Wed, 01 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167873