https://www.taxtmi.com/caselaws?id=379918 The High Court upheld the Tribunal's decision to dismiss the appeal due to the appellant's failure to explain the delay in filing the first appeal under the Act. The rectification applications were deemed insufficient to justify the delay, leading to the denial of input tax benefit. The Court found no merit in the appeal, as no substantial question of law was raised, resulting in the dismissal of the case and the application for condonation of delay being disposed of accordingly. 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 The High Court upheld the Tribunal's decision to dismiss the appeal due to the appellant's failure to explain the delay in filing the first appeal under the Act. The rectification applications were deemed insufficient to justify the delay, leading to the denial of input tax benefit. The Court found no merit in the appeal, as no substantial question of law was raised, resulting in the dismissal of the case and the application for condonation of delay being disposed of accordingly. Case-Laws VAT and Sales Tax Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379918