2019 (9) TMI 518

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..... vice of original order, no useful purpose will be served in condoning the delay in instituting the Second Appeal before it. The issue before the Tribunal, at least in the first instance was only whether any sufficient cause has been made out by the Applicant to seek condonation of delay in instituting the Second Appeal before it. The Second Appeal was admittedly instituted within a period of o .....

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..... for the Applicant and Mr. D. Pangam, learned Advocate General alongwith Ms. S. Linhares, learned Addl. Government Advocate for the Respondents. 2. Rule. Rule is made returnable forthwith with the consent and at the request of the learned counsel for the parties. 3. The challenge in this revision application instituted under Section 38 of the Goa Value Added Tax Act, 2005 (the sai .....

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..... sion of the First Appellate Authority. Accordingly, the Tribunal was required to first consider whether there was any sufficient cause for condonation of delay in instituting the Second Appeal. At this stage, at least it was not open to the Tribunal to go into the merits and decide whether the First Appellate Authority was justified in refusing to condone the delay or refusing to entertain the app .....

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