https://www.taxtmi.com/caselaws?id=270351 The High Court upheld the Tribunal's decision to not condone the 448-day delay in filing Reference Applications by the Commissioner of Sales TaxUnion Territory of Daman and Diu. The Court emphasized that vague administrative difficulties were not a sufficient explanation for the delay, citing the lack of a detailed explanation supported by an affidavit. Referring to legal principles, the Court stated that Government bodies must provide reasonable justifications for delays, and in this case, the delay was not adequately explained, leading to the dismissal of the Writ Petitions challenging the Tribunal's decision. en-us Tue, 15 Dec 2015 00:00:00 +0530 Tue, 05 Jan 2016 11:08:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270351 The High Court upheld the Tribunal's decision to not condone the 448-day delay in filing Reference Applications by the Commissioner of Sales TaxUnion Territory of Daman and Diu. The Court emphasized that vague administrative difficulties were not a sufficient explanation for the delay, citing the lack of a detailed explanation supported by an affidavit. Referring to legal principles, the Court stated that Government bodies must provide reasonable justifications for delays, and in this case, the delay was not adequately explained, leading to the dismissal of the Writ Petitions challenging the Tribunal's decision. Case-Laws VAT and Sales Tax Tue, 15 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270351