https://www.taxtmi.com/caselaws?id=172112 The State of Gujarat's application to condone a 331-day delay in filing a tax appeal was granted by the Gujarat Value Added Tax Tribunal. The delay was attributed to administrative procedures, and the court considered the significant revenue amount involved, emphasizing the need to decide cases on merits rather than technical grounds. Citing relevant precedents, the court allowed the application, imposing a cost of Rs. 10,000 to be paid to the respondent within six weeks, with the main Tax Appeal scheduled for an admission hearing on December 12, 2013. en-us Wed, 04 Dec 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172112 The State of Gujarat's application to condone a 331-day delay in filing a tax appeal was granted by the Gujarat Value Added Tax Tribunal. The delay was attributed to administrative procedures, and the court considered the significant revenue amount involved, emphasizing the need to decide cases on merits rather than technical grounds. Citing relevant precedents, the court allowed the application, imposing a cost of Rs. 10,000 to be paid to the respondent within six weeks, with the main Tax Appeal scheduled for an admission hearing on December 12, 2013. Case-Laws VAT and Sales Tax Wed, 04 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172112