High Court Stresses Balance in Delay Condonation: Weighing Case Fairness Against Finality in VAT and Sales Tax Disputes.

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....Condonation of delay - Though it cannot be doubted that refusal to condone delay would result in foreclosing the suiter from putting forth his cause but simultaneously the party on the other hand is also entitled to sit and feel carefree after a particular length of time, getting relieved from persistent and continued litigation. - HC....