https://www.taxtmi.com/caselaws?id=395636 Delay in filing the first appeal was held to be supported by sufficient cause under section 5 of the Limitation Act where the assessment order had been served on a person said not to be an employee of the assessee, the assessee had later revived after financial difficulty, and the supporting material remained unrebutted. On those facts, the application for condonation should have been allowed, and the refusal to condone the delay was unsustainable. en-us Tue, 03 Mar 2020 00:00:00 +0530 Mon, 01 Jun 2020 09:41:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395636 Delay in filing the first appeal was held to be supported by sufficient cause under section 5 of the Limitation Act where the assessment order had been served on a person said not to be an employee of the assessee, the assessee had later revived after financial difficulty, and the supporting material remained unrebutted. On those facts, the application for condonation should have been allowed, and the refusal to condone the delay was unsustainable. Case-Laws VAT and Sales Tax Tue, 03 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395636