https://www.taxtmi.com/caselaws?id=450619 Where a taxing statute contains no express bar on extension of time, Section 5 of the Limitation Act, 1963 may apply to permit condonation of delay on sufficient cause. The High Court held that the delay in filing the rectification application under the Uttar Pradesh Value Added Tax Act, 2008 should not be rejected on a hyper-technical view, particularly in light of the Supreme Court's extension of limitation up to 28 February 2022 and the petitioner's case of lack of notice of the original order for a substantial period. The delay was condoned and the rectification application was directed to be decided on merits. en-us Fri, 23 Feb 2024 00:00:00 +0530 Fri, 08 Mar 2024 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450619 Where a taxing statute contains no express bar on extension of time, Section 5 of the Limitation Act, 1963 may apply to permit condonation of delay on sufficient cause. The High Court held that the delay in filing the rectification application under the Uttar Pradesh Value Added Tax Act, 2008 should not be rejected on a hyper-technical view, particularly in light of the Supreme Court's extension of limitation up to 28 February 2022 and the petitioner's case of lack of notice of the original order for a substantial period. The delay was condoned and the rectification application was directed to be decided on merits. Case-Laws VAT and Sales Tax Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450619