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    <title>2024 (1) TMI 767 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The applications for condonation of delay in filing four appeals under Section 36(1) of the Haryana Value Added Tax Act, 2003, were dismissed by the court due to a nearly 10-month delay deemed inexcusable. The appeals were filed late despite previous dismissals for similar reasons, reflecting a pattern of negligence by State authorities. The court criticized the State&#039;s failure to expedite the process and highlighted the lack of cogent reasons for the delay. Although the court considered imposing costs for the wastage of judicial time, it ultimately refrained from doing so.</description>
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      <link>https://www.taxtmi.com/caselaws?id=448368</link>
      <description>The applications for condonation of delay in filing four appeals under Section 36(1) of the Haryana Value Added Tax Act, 2003, were dismissed by the court due to a nearly 10-month delay deemed inexcusable. The appeals were filed late despite previous dismissals for similar reasons, reflecting a pattern of negligence by State authorities. The court criticized the State&#039;s failure to expedite the process and highlighted the lack of cogent reasons for the delay. Although the court considered imposing costs for the wastage of judicial time, it ultimately refrained from doing so.</description>
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