https://www.taxtmi.com/caselaws?id=435880 An extraordinary delay of 2,569 days in filing a second appeal under the Orissa Sales Tax Act was not condoned because the assessee failed to show sufficient cause. The explanation that counsel was ill and later died was found unconvincing, particularly as the assessee did not verify whether the appeal had been filed. The High Court noted that a justice-oriented approach used in land acquisition matters cannot be mechanically extended to sales tax proceedings, and the merits of the assessment were not examined because the dispute was confined to condonation of delay. The refusal to condone the delay was upheld. en-us Mon, 20 Feb 2023 00:00:00 +0530 Thu, 30 Mar 2023 08:15:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435880 An extraordinary delay of 2,569 days in filing a second appeal under the Orissa Sales Tax Act was not condoned because the assessee failed to show sufficient cause. The explanation that counsel was ill and later died was found unconvincing, particularly as the assessee did not verify whether the appeal had been filed. The High Court noted that a justice-oriented approach used in land acquisition matters cannot be mechanically extended to sales tax proceedings, and the merits of the assessment were not examined because the dispute was confined to condonation of delay. The refusal to condone the delay was upheld. Case-Laws VAT and Sales Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435880