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    <title>2023 (8) TMI 53 - BOMBAY HIGH COURT</title>
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    <description>The court allowed the writ petition, set aside the impugned order, and remitted the matter to the Tribunal for fresh consideration of the application for condonation of delay under Section 35(2) of the VAT Act. The court held that the appeal should be considered timely if filed within the extended period prescribed by the Supreme Court in light of the Covid-19 pandemic, emphasizing the need to interpret the orders broadly to serve justice and alleviate hardships faced by litigants.</description>
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      <description>The court allowed the writ petition, set aside the impugned order, and remitted the matter to the Tribunal for fresh consideration of the application for condonation of delay under Section 35(2) of the VAT Act. The court held that the appeal should be considered timely if filed within the extended period prescribed by the Supreme Court in light of the Covid-19 pandemic, emphasizing the need to interpret the orders broadly to serve justice and alleviate hardships faced by litigants.</description>
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