https://www.taxtmi.com/caselaws?id=306663 The court rejected the application for condonation of delay in filing the Tax Appeal due to an inordinate delay of 1173 days. Despite the applicant-State's argument that the delay was caused by procedural requirements and emphasized the lack of intentionality, the court found the explanation lacking specific details. While acknowledging a justice-oriented approach for government entities, the court emphasized that substantial law of limitation cannot be disregarded without justified cause. Consequently, the court dismissed the Tax Appeal due to the insufficient justification for the delay. en-us Mon, 17 Aug 2009 00:00:00 +0530 Fri, 17 Feb 2023 14:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306663 The court rejected the application for condonation of delay in filing the Tax Appeal due to an inordinate delay of 1173 days. Despite the applicant-State's argument that the delay was caused by procedural requirements and emphasized the lack of intentionality, the court found the explanation lacking specific details. While acknowledging a justice-oriented approach for government entities, the court emphasized that substantial law of limitation cannot be disregarded without justified cause. Consequently, the court dismissed the Tax Appeal due to the insufficient justification for the delay. Case-Laws Indian Laws Mon, 17 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306663