https://www.taxtmi.com/caselaws?id=340194 The High Court dismissed the application to condone a 548-day delay in filing a Tax Appeal against the Gujarat Value Added Tax Tribunal's decision, citing insufficient explanation for the delay and lack of merit in the appeal. The Court upheld the Tribunal's decision to quash the cancellation of the exemption certificate after 11 years, emphasizing discrepancies in tax demands and relief granted to the dealer. The appeal was ultimately dismissed due to the unexplained delay and absence of substantial grounds, causing undue hardship to the dealer. en-us Wed, 08 Mar 2017 00:00:00 +0530 Fri, 17 Mar 2017 11:18:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340194 The High Court dismissed the application to condone a 548-day delay in filing a Tax Appeal against the Gujarat Value Added Tax Tribunal's decision, citing insufficient explanation for the delay and lack of merit in the appeal. The Court upheld the Tribunal's decision to quash the cancellation of the exemption certificate after 11 years, emphasizing discrepancies in tax demands and relief granted to the dealer. The appeal was ultimately dismissed due to the unexplained delay and absence of substantial grounds, causing undue hardship to the dealer. Case-Laws VAT and Sales Tax Wed, 08 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340194