https://www.taxtmi.com/caselaws?id=762350 The High Court condoned the delay in filing the appeal due to circumstances beyond the parties' control, influenced by a retrospective amendment. The VAT Tribunal's acceptance of a rectification application led to the recall of an earlier order, which was contested by the State. The Tribunal's Chairman refused to rectify the order, citing no apparent mistake. The High Court criticized the Tribunal for abusing the judicial process by re-examining its order under the guise of a legal mistake. It set aside the Tribunal's orders dated 24.12.2007 and 27.10.2008, restoring the original order from 13.09.2007, and allowed the VAT appeal in favor of the appellant. en-us Tue, 12 Nov 2024 00:00:00 +0530 Sat, 30 Nov 2024 08:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762350 The High Court condoned the delay in filing the appeal due to circumstances beyond the parties' control, influenced by a retrospective amendment. The VAT Tribunal's acceptance of a rectification application led to the recall of an earlier order, which was contested by the State. The Tribunal's Chairman refused to rectify the order, citing no apparent mistake. The High Court criticized the Tribunal for abusing the judicial process by re-examining its order under the guise of a legal mistake. It set aside the Tribunal's orders dated 24.12.2007 and 27.10.2008, restoring the original order from 13.09.2007, and allowed the VAT appeal in favor of the appellant. Case-Laws VAT / Sales Tax Tue, 12 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762350