https://www.taxtmi.com/caselaws?id=376581 Condonation of delay under Section 5 of the Limitation Act requires a credible, case-specific showing of sufficient cause, and a long delay unsupported by justification will not be excused. On the tax merits, input tax credit and refund were upheld where the purchasing dealer was found genuine, the corresponding sales were reflected in returns and assessed, and no illegality or perversity was shown in the Tribunal's findings. The revisional interference was therefore unwarranted, and the appeals failed both on limitation and on merits. en-us Wed, 30 Jan 2019 00:00:00 +0530 Wed, 13 Mar 2019 07:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376581 Condonation of delay under Section 5 of the Limitation Act requires a credible, case-specific showing of sufficient cause, and a long delay unsupported by justification will not be excused. On the tax merits, input tax credit and refund were upheld where the purchasing dealer was found genuine, the corresponding sales were reflected in returns and assessed, and no illegality or perversity was shown in the Tribunal's findings. The revisional interference was therefore unwarranted, and the appeals failed both on limitation and on merits. Case-Laws VAT and Sales Tax Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376581