https://www.taxtmi.com/caselaws?id=259965 The Supreme Court allowed the appeal after condoning a 14-day delay in filing under the DVAT Act. The Court clarified that time limits in Section 74 are directory, not mandatory, emphasizing that objections cannot be deemed accepted solely based on expiration of the time limit. The matter was remitted to the first appellate authority for a fresh hearing following the Behl Constructions case, which highlighted the need to decide objections within the specified timeframe. The Court stressed the importance of adhering to statutory provisions without reinterpretation. en-us Fri, 15 May 2015 00:00:00 +0530 Wed, 27 May 2015 06:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259965 The Supreme Court allowed the appeal after condoning a 14-day delay in filing under the DVAT Act. The Court clarified that time limits in Section 74 are directory, not mandatory, emphasizing that objections cannot be deemed accepted solely based on expiration of the time limit. The matter was remitted to the first appellate authority for a fresh hearing following the Behl Constructions case, which highlighted the need to decide objections within the specified timeframe. The Court stressed the importance of adhering to statutory provisions without reinterpretation. Case-Laws VAT and Sales Tax Fri, 15 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259965