https://www.taxtmi.com/caselaws?id=258111 Delay in filing a government appeal was condoned on the basis of a reasonable explanation covering departmental movement of the proposal and the clerk's medical leave. The Court applied the settled liberal and pragmatic approach to condonation of delay, noting that some latitude is warranted in governmental decision-making and that the Tribunal's discretion showed no arbitrariness or perversity. It also stated that an order condoning delay does not fall within the specified substantive provisions of the U.P. Value Added Tax Act, 2008 so as to attract revision. On that footing, revisional interference was held unwarranted. en-us Mon, 13 Oct 2014 00:00:00 +0530 Tue, 31 Mar 2015 06:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258111 Delay in filing a government appeal was condoned on the basis of a reasonable explanation covering departmental movement of the proposal and the clerk's medical leave. The Court applied the settled liberal and pragmatic approach to condonation of delay, noting that some latitude is warranted in governmental decision-making and that the Tribunal's discretion showed no arbitrariness or perversity. It also stated that an order condoning delay does not fall within the specified substantive provisions of the U.P. Value Added Tax Act, 2008 so as to attract revision. On that footing, revisional interference was held unwarranted. Case-Laws VAT and Sales Tax Mon, 13 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258111