https://www.taxtmi.com/caselaws?id=752611 Under the Goa Value Added Tax Act, 2005, an appealable "decision" means a reasoned adjudication on the merits of the assessment; a refusal to condone delay and decline admission of an appeal on limitation grounds is not such a decision. The court also held that delay may be excused where the appellant applied for a certified copy and the record does not show proper intimation that the copy was ready, because the surrounding administrative handling can constitute reasonable cause. On that basis, the delay was condoned, the refusal to admit the appeal was set aside, and the appeal was directed to be heard on merits. en-us Fri, 10 May 2024 00:00:00 +0530 Wed, 15 May 2024 09:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752611 Under the Goa Value Added Tax Act, 2005, an appealable "decision" means a reasoned adjudication on the merits of the assessment; a refusal to condone delay and decline admission of an appeal on limitation grounds is not such a decision. The court also held that delay may be excused where the appellant applied for a certified copy and the record does not show proper intimation that the copy was ready, because the surrounding administrative handling can constitute reasonable cause. On that basis, the delay was condoned, the refusal to admit the appeal was set aside, and the appeal was directed to be heard on merits. Case-Laws VAT and Sales Tax Fri, 10 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752611