https://www.taxtmi.com/caselaws?id=381939 An appeal under the Karnataka Value Added Tax framework must ordinarily be filed within thirty days, but a delayed appeal may still be admitted within the statutory extended period if sufficient cause is shown. Where the delay is only marginal and no deliberate delay or mala fides is established, the preference is for adjudication on merits rather than rejection on a technical limitation ground. The 2-day delay was therefore condoned, the dismissal as time-barred was quashed, and the matter was remanded to the Appellate Authority for decision on merits without reference to limitation. en-us Thu, 20 Jun 2019 00:00:00 +0530 Sat, 22 Jun 2019 06:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381939 An appeal under the Karnataka Value Added Tax framework must ordinarily be filed within thirty days, but a delayed appeal may still be admitted within the statutory extended period if sufficient cause is shown. Where the delay is only marginal and no deliberate delay or mala fides is established, the preference is for adjudication on merits rather than rejection on a technical limitation ground. The 2-day delay was therefore condoned, the dismissal as time-barred was quashed, and the matter was remanded to the Appellate Authority for decision on merits without reference to limitation. Case-Laws VAT and Sales Tax Thu, 20 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381939