https://www.taxtmi.com/caselaws?id=329772 Delay in filing a tax appeal was condoned because the assessee had filed a rectification application that remained pending, and the explanation for the late appeal was accepted as bona fide rather than mala fide. The HC also noted that the tax demand had already been deposited and that the department would suffer no serious prejudice if the matter were examined on merits. Applying the principle that substantial justice should prevail over technical objections, the appeal was directed to proceed on merits. en-us Thu, 30 Jun 2016 00:00:00 +0530 Tue, 20 Mar 2018 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329772 Delay in filing a tax appeal was condoned because the assessee had filed a rectification application that remained pending, and the explanation for the late appeal was accepted as bona fide rather than mala fide. The HC also noted that the tax demand had already been deposited and that the department would suffer no serious prejudice if the matter were examined on merits. Applying the principle that substantial justice should prevail over technical objections, the appeal was directed to proceed on merits. Case-Laws VAT and Sales Tax Thu, 30 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329772