https://www.taxtmi.com/caselaws?id=333419 The High Court set aside the order dismissing the delay condonation application and appeal under the Kerala Value Added Tax Act for the assessment year 2008-2009. Emphasizing a liberal approach, the Court directed the appellate authority to reconsider the condonation application within two months, stressing the importance of substantial justice, reasonableness, and party conduct in delay cases. The judgment highlighted the need for careful drafting of applications, avoidance of negligence, and judicial discretion based on objective reasoning, aiming to uphold fairness and justice in the legal system. en-us Thu, 28 Jan 2016 00:00:00 +0530 Mon, 03 Oct 2016 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333419 The High Court set aside the order dismissing the delay condonation application and appeal under the Kerala Value Added Tax Act for the assessment year 2008-2009. Emphasizing a liberal approach, the Court directed the appellate authority to reconsider the condonation application within two months, stressing the importance of substantial justice, reasonableness, and party conduct in delay cases. The judgment highlighted the need for careful drafting of applications, avoidance of negligence, and judicial discretion based on objective reasoning, aiming to uphold fairness and justice in the legal system. Case-Laws VAT and Sales Tax Thu, 28 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333419