https://www.taxtmi.com/caselaws?id=373732 The Appellate Authority granted condonation of delay in filing the appeal due to administrative exigencies, accepting the appellant's explanation and citing Section 20 of the CST Act. Despite discrepancies in dates, the Authority considered the circumstances and absence of willful misconduct, allowing the appeal within the extended period. Emphasizing diligence, the Authority cautioned the appellant for the future. The decision highlighted adherence to statutory provisions and distinguished the case from instances of deliberate concealment, ultimately dismissing the respondent's opposition and disposing of the application. en-us Thu, 20 Dec 2018 00:00:00 +0530 Tue, 02 Apr 2019 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373732 The Appellate Authority granted condonation of delay in filing the appeal due to administrative exigencies, accepting the appellant's explanation and citing Section 20 of the CST Act. Despite discrepancies in dates, the Authority considered the circumstances and absence of willful misconduct, allowing the appeal within the extended period. Emphasizing diligence, the Authority cautioned the appellant for the future. The decision highlighted adherence to statutory provisions and distinguished the case from instances of deliberate concealment, ultimately dismissing the respondent's opposition and disposing of the application. Case-Laws VAT and Sales Tax Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373732