https://www.taxtmi.com/caselaws?id=367072 Section 62(3) of the Karnataka Value Added Tax Act, 2003 limits the appellate authority's power to condone delay to the prescribed statutory extent, but the High Court may in an exceptional case invoke Articles 226 and 227 to prevent failure of justice where sufficient cause is shown. In this matter, the delay in filing the statutory appeal was explained on the ground of illness, and the reassessment order carried a substantial tax demand. The Court treated the case as one warranting supervisory interference rather than rejection on limitation grounds, condoned the delay, and directed the appellate authority to hear the appeal on merits. en-us Wed, 29 Aug 2018 00:00:00 +0530 Sat, 15 Sep 2018 07:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367072 Section 62(3) of the Karnataka Value Added Tax Act, 2003 limits the appellate authority's power to condone delay to the prescribed statutory extent, but the High Court may in an exceptional case invoke Articles 226 and 227 to prevent failure of justice where sufficient cause is shown. In this matter, the delay in filing the statutory appeal was explained on the ground of illness, and the reassessment order carried a substantial tax demand. The Court treated the case as one warranting supervisory interference rather than rejection on limitation grounds, condoned the delay, and directed the appellate authority to hear the appeal on merits. Case-Laws VAT and Sales Tax Wed, 29 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367072