https://www.taxtmi.com/caselaws?id=314137 Delay of 721 days in filing a tax appeal was condoned because the State's explanation covered internal administrative processing, departmental opinions and approvals, forwarding to the Finance Department, and drafting delays in the Government Pleader's office. The Court noted that the delay was not wholly unexplained, the claim of heavy workload in the Government Pleader's office was not disputed, and the dispute involved substantial and recurring revenue implications. In limitation matters involving State litigation, the Court accepted that reasonable explanation and significant revenue impact may justify some latitude, and the application succeeded subject to costs. en-us Mon, 06 May 2013 00:00:00 +0530 Mon, 20 May 2024 14:19:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314137 Delay of 721 days in filing a tax appeal was condoned because the State's explanation covered internal administrative processing, departmental opinions and approvals, forwarding to the Finance Department, and drafting delays in the Government Pleader's office. The Court noted that the delay was not wholly unexplained, the claim of heavy workload in the Government Pleader's office was not disputed, and the dispute involved substantial and recurring revenue implications. In limitation matters involving State litigation, the Court accepted that reasonable explanation and significant revenue impact may justify some latitude, and the application succeeded subject to costs. Case-Laws VAT and Sales Tax Mon, 06 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314137