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VAT - Highlights / Catch Notes

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Condonation of delay of 584 days in filing revision - exclusion ...

Case Laws     VAT and Sales Tax

September 30, 2022

Condonation of delay of 584 days in filing revision - exclusion of COVID period - the delay in the instant case of 250 days even after ignoring the COVID period in terms of the judgment of the Apex Court and there being no plausible and cogent reasons for condoning the delay, the application for condonation of delay is rejected. - HC

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