https://www.taxtmi.com/caselaws?id=375299 A wholly inordinate delay in filing a first appeal against a reassessment order under the Uttar Pradesh Trade Tax Act could not be condoned on the basis of internal correspondence, collateral refund proceedings, or a bare assertion of an arguable case on merits. The assessee had received the assessment order in 2003 but waited until 2018 to appeal, and such vague explanations did not amount to sufficient cause for a delay of about 15 years. The court held that a refund claim cannot substitute for a timely appeal against the assessment order, and the tribunal was justified in refusing condonation. The rejection of the appeal was therefore sustained in favour of the Revenue. en-us Tue, 05 Feb 2019 00:00:00 +0530 Mon, 18 Feb 2019 06:32:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375299 A wholly inordinate delay in filing a first appeal against a reassessment order under the Uttar Pradesh Trade Tax Act could not be condoned on the basis of internal correspondence, collateral refund proceedings, or a bare assertion of an arguable case on merits. The assessee had received the assessment order in 2003 but waited until 2018 to appeal, and such vague explanations did not amount to sufficient cause for a delay of about 15 years. The court held that a refund claim cannot substitute for a timely appeal against the assessment order, and the tribunal was justified in refusing condonation. The rejection of the appeal was therefore sustained in favour of the Revenue. Case-Laws VAT and Sales Tax Tue, 05 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375299