https://www.taxtmi.com/caselaws?id=441026 The High Court set aside the orders dismissing the original appeal against the assessment order under the Goa Value Added Tax Act, 2005, based on limitation. The court restored the petitioner's VAT appeal for disposal on merits, emphasizing substantive concerns over technicalities and directing the first appellate authority to proceed in accordance with the law. en-us Tue, 25 Jul 2023 00:00:00 +0530 Tue, 01 Aug 2023 09:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441026 The High Court set aside the orders dismissing the original appeal against the assessment order under the Goa Value Added Tax Act, 2005, based on limitation. The court restored the petitioner's VAT appeal for disposal on merits, emphasizing substantive concerns over technicalities and directing the first appellate authority to proceed in accordance with the law. Case-Laws VAT and Sales Tax Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441026