https://www.taxtmi.com/caselaws?id=168964 The court, comprising M.R. Shah and Sonia Gokani, JJ., dismissed the State of Gujarat's application to condone a 1205-day delay in preferring a Tax Appeal against a judgment by the Gujarat Value Added Tax Tribunal. Despite arguments citing significant financial impact and legal precedents, the court found the explanation for delay insufficient, emphasizing that judicial discretion in condoning delays must be reasonable. Consequently, the Tax Appeal was dismissed due to the delay, but the court left the question of law open for future consideration. en-us Thu, 19 Sep 2013 00:00:00 +0530 Mon, 06 Apr 2015 20:05:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168964 The court, comprising M.R. Shah and Sonia Gokani, JJ., dismissed the State of Gujarat's application to condone a 1205-day delay in preferring a Tax Appeal against a judgment by the Gujarat Value Added Tax Tribunal. Despite arguments citing significant financial impact and legal precedents, the court found the explanation for delay insufficient, emphasizing that judicial discretion in condoning delays must be reasonable. Consequently, the Tax Appeal was dismissed due to the delay, but the court left the question of law open for future consideration. Case-Laws VAT and Sales Tax Thu, 19 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168964