https://www.taxtmi.com/caselaws?id=303435 The High Court allowed the Tax Appeal, quashing the impugned orders and directing the first appellate authority to entertain the appeal upon payment of a cost of Rs.10,000 within three weeks. The Court found the delay in filing the appeal justified due to circumstances such as the closure of the factory and the proprietor settling in the USA, without any mala fide intention. It held that the tribunal erred in not exercising discretion judiciously and emphasized that the cost was for condonation of delay. The Court instructed the first appellate authority to decide the appeal on its merits, keeping all contentions open for consideration. en-us Fri, 30 Aug 2013 00:00:00 +0530 Fri, 22 Jul 2022 14:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303435 The High Court allowed the Tax Appeal, quashing the impugned orders and directing the first appellate authority to entertain the appeal upon payment of a cost of Rs.10,000 within three weeks. The Court found the delay in filing the appeal justified due to circumstances such as the closure of the factory and the proprietor settling in the USA, without any mala fide intention. It held that the tribunal erred in not exercising discretion judiciously and emphasized that the cost was for condonation of delay. The Court instructed the first appellate authority to decide the appeal on its merits, keeping all contentions open for consideration. Case-Laws VAT and Sales Tax Fri, 30 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303435