https://www.taxtmi.com/highlights?id=69902 Condonation of delay in filing the application for refund - Length of delay is not matter, acceptability of the explanation is the only criterion - A Court knows that refusal to condone delay would result in foreclosing a suitor from putting forth his cause. There is no presumption that delay in approaching the Court is always deliberate. The words “sufficient cause” under Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice. - HC en-us Tue, 23 May 2023 08:11:53 +0530 Tue, 23 May 2023 08:11:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69902 Condonation of delay in filing the application for refund - Length of delay is not matter, acceptability of the explanation is the only criterion - A Court knows that refusal to condone delay would result in foreclosing a suitor from putting forth his cause. There is no presumption that delay in approaching the Court is always deliberate. The words “sufficient cause” under Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice. - HC Highlights VAT and Sales Tax Tue, 23 May 2023 08:11:53 +0530 https://www.taxtmi.com/highlights?id=69902