https://www.taxtmi.com/caselaws?id=339500 Delay in filing a tax appeal will not be condoned unless the applicant shows sufficient cause with a properly explained timeline; vague explanations for unexplained gaps between receipt of the order, administrative processing and legal forwarding were found inadequate, so the appeal on limitation failed. On refund, where the assessment liability was set aside and the governing sales tax and VAT provisions expressly made refundable amounts interest-bearing, interest followed from the statutory refund scheme and the grant of interest was upheld. The challenge therefore failed both on limitation and on merits, and the appeal and stay application were dismissed. en-us Thu, 16 Feb 2017 00:00:00 +0530 Tue, 28 Feb 2017 21:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339500 Delay in filing a tax appeal will not be condoned unless the applicant shows sufficient cause with a properly explained timeline; vague explanations for unexplained gaps between receipt of the order, administrative processing and legal forwarding were found inadequate, so the appeal on limitation failed. On refund, where the assessment liability was set aside and the governing sales tax and VAT provisions expressly made refundable amounts interest-bearing, interest followed from the statutory refund scheme and the grant of interest was upheld. The challenge therefore failed both on limitation and on merits, and the appeal and stay application were dismissed. Case-Laws VAT and Sales Tax Thu, 16 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339500