https://www.taxtmi.com/caselaws?id=447059 Section 12(D) of the J&K General Sales Tax Act, 1962 requires a reference application on questions of law to be filed within 60 days of communication of the appellate order, with only a further 30 days available on sufficient cause shown. The High Court noted that the application was filed beyond the outer limit of 90 days and held that the special limitation scheme excluded Section 5 of the Limitation Act, Samvat 1995. It also stated that Section 12(B) did not extend to reference proceedings. The reference was therefore time-barred, the delay could not be condoned, and the appellate order had attained finality. en-us Tue, 12 Dec 2023 00:00:00 +0530 Fri, 24 May 2024 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447059 Section 12(D) of the J&K General Sales Tax Act, 1962 requires a reference application on questions of law to be filed within 60 days of communication of the appellate order, with only a further 30 days available on sufficient cause shown. The High Court noted that the application was filed beyond the outer limit of 90 days and held that the special limitation scheme excluded Section 5 of the Limitation Act, Samvat 1995. It also stated that Section 12(B) did not extend to reference proceedings. The reference was therefore time-barred, the delay could not be condoned, and the appellate order had attained finality. Case-Laws VAT and Sales Tax Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447059