https://www.taxtmi.com/caselaws?id=346334 The Court dismissed the appeal due to an extraordinary delay of 730 days in filing, emphasizing that the mere filing of a review petition does not extend the time for appeal. The review application pending for over two years was found without merit, leading to concerns about procedural adherence. The challenge against the review petition's dismissal lacked sufficient grounds, and the appeal on merits regarding the pre-deposit requirement was also dismissed. The judgment highlights the significance of procedural compliance, timely filings, and substantive legal grounds in the appellate process under the DVAT Act and Regulations. en-us Tue, 01 Aug 2017 00:00:00 +0530 Thu, 10 Aug 2017 06:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346334 The Court dismissed the appeal due to an extraordinary delay of 730 days in filing, emphasizing that the mere filing of a review petition does not extend the time for appeal. The review application pending for over two years was found without merit, leading to concerns about procedural adherence. The challenge against the review petition's dismissal lacked sufficient grounds, and the appeal on merits regarding the pre-deposit requirement was also dismissed. The judgment highlights the significance of procedural compliance, timely filings, and substantive legal grounds in the appellate process under the DVAT Act and Regulations. Case-Laws VAT and Sales Tax Tue, 01 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346334