https://www.taxtmi.com/caselaws?id=364390 Section 27 of the Maharashtra Value Added Tax Act prescribed a 120-day appeal period and did not itself confer power to condone delay. Because Section 80 made only Sections 4 and 12 of the Limitation Act applicable to appeals under Sections 25, 26 and 27, Section 5 was excluded by necessary implication. The High Court therefore could not invoke Section 5 to extend time for filing the appeal, and the condonation of delay was legally unsustainable. The result was that the appeal succeeded in favour of the assessee. en-us Tue, 24 Jul 2018 00:00:00 +0530 Sun, 29 Jul 2018 11:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364390 Section 27 of the Maharashtra Value Added Tax Act prescribed a 120-day appeal period and did not itself confer power to condone delay. Because Section 80 made only Sections 4 and 12 of the Limitation Act applicable to appeals under Sections 25, 26 and 27, Section 5 was excluded by necessary implication. The High Court therefore could not invoke Section 5 to extend time for filing the appeal, and the condonation of delay was legally unsustainable. The result was that the appeal succeeded in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364390