2018 (5) TMI 1609 - HC - VAT and Sales Tax

Delay of 68 days in filing the appeal - Held that - Since the delay in filing the appeal is only 68 days, having regard to the peculiar facts of this case, it is appropriate to dispose of the writ petition directing the appellate authority to condone the delay in filing the appeal and pass orders on the application for stay, within one month from the date of receipt of a copy of this judgment - petition disposed off.

Summary

The High Court of Kerala directed the appellate authority to condone the 68-day delay in filing the appeal under the Central Sales Tax Act. The court ordered the authority to pass orders on the application for stay within one month. Proceedings for realization of the amounts covered by the order impugned in the appeal are to be deferred until the stay application is decided.