https://www.taxtmi.com/caselaws?id=396175 Inordinate delay in filing a review application under the Haryana Value Added Tax Act, 2003 was not condoned because the explanation did not account for the full period of default and lacked bona fides and diligence. The court reiterated that "sufficient cause" requires a non-negligent, credible explanation, and that while a liberal approach may apply to short delays, a stricter standard is warranted for substantial delay. On that basis, the delay of 505 days was held not to be justified. en-us Wed, 15 Jan 2020 00:00:00 +0530 Wed, 19 Aug 2020 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396175 Inordinate delay in filing a review application under the Haryana Value Added Tax Act, 2003 was not condoned because the explanation did not account for the full period of default and lacked bona fides and diligence. The court reiterated that "sufficient cause" requires a non-negligent, credible explanation, and that while a liberal approach may apply to short delays, a stricter standard is warranted for substantial delay. On that basis, the delay of 505 days was held not to be justified. Case-Laws VAT and Sales Tax Wed, 15 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396175