https://www.taxtmi.com/caselaws?id=396175 The High Court upheld the Tribunal's decision to dismiss the appeal under the Haryana Value Added Tax Act. The appellant's review application was rejected as time-barred, with the delay of 505 days attributed to negligence. The Court emphasized that negligence cannot be a sufficient cause for delay. Additionally, the appellant's argument that the assessment was barred by limitation was dismissed due to the lack of a convincing explanation for the delay in raising the issue. The judgment underscored the significance of timely legal actions and the consequences of negligence in pursuing legal remedies. 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 The High Court upheld the Tribunal's decision to dismiss the appeal under the Haryana Value Added Tax Act. The appellant's review application was rejected as time-barred, with the delay of 505 days attributed to negligence. The Court emphasized that negligence cannot be a sufficient cause for delay. Additionally, the appellant's argument that the assessment was barred by limitation was dismissed due to the lack of a convincing explanation for the delay in raising the issue. The judgment underscored the significance of timely legal actions and the consequences of negligence in pursuing legal remedies. Case-Laws VAT and Sales Tax Wed, 15 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396175