https://www.taxtmi.com/caselaws?id=281671 Under the Puducherry Value Added Tax Act, 2007, a statutory appeal filed after the initial 30-day period may still be admitted within a further 30 days if sufficient cause is shown. The text explains that medical evidence and supporting documents were accepted as credible material showing the delay was not wilful or wanton. On that basis, a refusal to entertain the appeal for want of jurisdiction was treated as unsustainable, and the delay was liable to be condoned so the appeal could be heard on merits. en-us Thu, 23 Apr 2015 00:00:00 +0530 Sat, 29 Jun 2019 22:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281671 Under the Puducherry Value Added Tax Act, 2007, a statutory appeal filed after the initial 30-day period may still be admitted within a further 30 days if sufficient cause is shown. The text explains that medical evidence and supporting documents were accepted as credible material showing the delay was not wilful or wanton. On that basis, a refusal to entertain the appeal for want of jurisdiction was treated as unsustainable, and the delay was liable to be condoned so the appeal could be heard on merits. Case-Laws VAT and Sales Tax Thu, 23 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281671