https://www.taxtmi.com/caselaws?id=360469 The High Court condoned a 444-day delay in filing a Tax Appeal by the State Government against the Value Added Tax Tribunal's judgment, citing administrative hurdles. Comparing with prior cases, delays were condoned when substantial tax issues were involved. The court considered public interest and substantial justice, emphasizing the need to decide cases on merits despite delays. The court accepted the explanation provided, recognizing the absence of malafide intentions and importance of addressing substantial tax implications. The delay was condoned with a cost of Rs. 25,000 to be paid to the respondent by a specified date, and the application was disposed of accordingly. en-us Fri, 09 Mar 2018 00:00:00 +0530 Thu, 17 May 2018 17:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360469 The High Court condoned a 444-day delay in filing a Tax Appeal by the State Government against the Value Added Tax Tribunal's judgment, citing administrative hurdles. Comparing with prior cases, delays were condoned when substantial tax issues were involved. The court considered public interest and substantial justice, emphasizing the need to decide cases on merits despite delays. The court accepted the explanation provided, recognizing the absence of malafide intentions and importance of addressing substantial tax implications. The delay was condoned with a cost of Rs. 25,000 to be paid to the respondent by a specified date, and the application was disposed of accordingly. Case-Laws VAT and Sales Tax Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360469