https://www.taxtmi.com/caselaws?id=314143 Section 78 of the Gujarat VAT Act was construed purposively to permit the High Court to condone delay in filing tax appeals, because the limitation scheme in sections 77 and 84 would otherwise leave the reference to the High Court ineffective. The Court also applied a liberal, justice-oriented approach to "sufficient cause" and accepted the administrative delay caused by inter-departmental scrutiny, approvals, forwarding of papers, and the revenue stakes involved. The delay of 342 days was therefore condoned subject to costs, and the appeals were allowed to proceed on merits. en-us Fri, 14 Mar 2014 00:00:00 +0530 Mon, 20 May 2024 18:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314143 Section 78 of the Gujarat VAT Act was construed purposively to permit the High Court to condone delay in filing tax appeals, because the limitation scheme in sections 77 and 84 would otherwise leave the reference to the High Court ineffective. The Court also applied a liberal, justice-oriented approach to "sufficient cause" and accepted the administrative delay caused by inter-departmental scrutiny, approvals, forwarding of papers, and the revenue stakes involved. The delay of 342 days was therefore condoned subject to costs, and the appeals were allowed to proceed on merits. Case-Laws VAT and Sales Tax Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314143