https://www.taxtmi.com/caselaws?id=438081 The Gauhati HC held that where a refund provision allows a belated claim to be admitted on sufficient cause being shown, the assessing authority must expressly examine the explanation for delay before rejecting the application. A rejection based only on limitation, without consideration of the applicant's grounds for delay, was unsustainable. Because the first determination of sufficient cause lay with the assessing authority, the matter had to be remanded for fresh adjudication of condonation of delay and refund. en-us Wed, 03 May 2023 00:00:00 +0530 Wed, 19 Jun 2024 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438081 The Gauhati HC held that where a refund provision allows a belated claim to be admitted on sufficient cause being shown, the assessing authority must expressly examine the explanation for delay before rejecting the application. A rejection based only on limitation, without consideration of the applicant's grounds for delay, was unsustainable. Because the first determination of sufficient cause lay with the assessing authority, the matter had to be remanded for fresh adjudication of condonation of delay and refund. Case-Laws VAT and Sales Tax Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438081