https://www.taxtmi.com/caselaws?id=346334 Pendency of a review petition does not suspend or extend limitation for filing an appeal, and inordinate delay will not be condoned without a reasonable explanation; the 730-day delay was therefore not condoned. A pre-deposit direction under the Delhi Value Added Tax Act, based on the Appellate Tribunal's finding that there was no prima facie case, will not be interfered with absent legal infirmity; the order requiring deposit of tax, interest and penalty was upheld. The appeal failed both on limitation and on merits, leaving the Tribunal's pre-deposit direction undisturbed. 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 Pendency of a review petition does not suspend or extend limitation for filing an appeal, and inordinate delay will not be condoned without a reasonable explanation; the 730-day delay was therefore not condoned. A pre-deposit direction under the Delhi Value Added Tax Act, based on the Appellate Tribunal's finding that there was no prima facie case, will not be interfered with absent legal infirmity; the order requiring deposit of tax, interest and penalty was upheld. The appeal failed both on limitation and on merits, leaving the Tribunal's pre-deposit direction undisturbed. Case-Laws VAT and Sales Tax Tue, 01 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346334