https://www.taxtmi.com/caselaws?id=450444 The SC upheld the HC's dismissal of appeals due to significant delays, ranging from 130 to 530 days, in filing. The HC had dismissed the appeals on both delay and merits grounds, without addressing the exemption issue under Section 11(1)(i) of the HSEZ Act post-amendment. The SC affirmed the HC's decision, leaving the legal question of exemption eligibility open for future adjudication. All pending applications were resolved in accordance with this ruling. en-us Mon, 26 Feb 2024 00:00:00 +0530 Tue, 20 Aug 2024 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450444 The SC upheld the HC's dismissal of appeals due to significant delays, ranging from 130 to 530 days, in filing. The HC had dismissed the appeals on both delay and merits grounds, without addressing the exemption issue under Section 11(1)(i) of the HSEZ Act post-amendment. The SC affirmed the HC's decision, leaving the legal question of exemption eligibility open for future adjudication. All pending applications were resolved in accordance with this ruling. Case-Laws VAT and Sales Tax Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450444