https://www.taxtmi.com/caselaws?id=379918 An appeal under the Haryana Value Added Tax Act, 2003 was held time-barred because it was filed after an inordinate delay and no satisfactory explanation was given. The pendency of rectification applications did not justify condonation, as they were moved only after the limitation period for the statutory appeal had expired and sought reconsideration of the input tax credit claim rather than correction of an apparent clerical or arithmetical mistake. Rectification under Section 19 is confined to mistakes apparent from the record and cannot extend or suspend the prescribed appeal period. The challenge therefore failed. en-us Mon, 25 Mar 2019 00:00:00 +0530 Fri, 16 Aug 2019 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379918 An appeal under the Haryana Value Added Tax Act, 2003 was held time-barred because it was filed after an inordinate delay and no satisfactory explanation was given. The pendency of rectification applications did not justify condonation, as they were moved only after the limitation period for the statutory appeal had expired and sought reconsideration of the input tax credit claim rather than correction of an apparent clerical or arithmetical mistake. Rectification under Section 19 is confined to mistakes apparent from the record and cannot extend or suspend the prescribed appeal period. The challenge therefore failed. Case-Laws VAT and Sales Tax Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379918