https://www.taxtmi.com/caselaws?id=257321 Delay in filing a tax appeal may be condoned on a liberal, justice-oriented approach where the delay is attributable to governmental administrative ess and there is no deliberate inaction or lack of bona fides. The court treated the impugned order under section 80 of the Gujarat Value Added Tax Act as having enduring revenue consequences, and considered the merits of the controversy and public exchequer impact relevant to the limitation inquiry. On that basis, the 1710-day delay was held sufficiently explained, the application for condonation was allowed on costs, and the appeal was permitted to proceed on merits. en-us Fri, 23 Aug 2013 00:00:00 +0530 Mon, 09 Mar 2015 15:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257321 Delay in filing a tax appeal may be condoned on a liberal, justice-oriented approach where the delay is attributable to governmental administrative ess and there is no deliberate inaction or lack of bona fides. The court treated the impugned order under section 80 of the Gujarat Value Added Tax Act as having enduring revenue consequences, and considered the merits of the controversy and public exchequer impact relevant to the limitation inquiry. On that basis, the 1710-day delay was held sufficiently explained, the application for condonation was allowed on costs, and the appeal was permitted to proceed on merits. Case-Laws VAT and Sales Tax Fri, 23 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257321