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VAT - Highlights / Catch Notes

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Restoration of appeal - when the appeal is dismissed for want of ...


Appeal Dismissal for Lack of Prosecution Doesn't Bar Restoration Application After 12 Months, Legislative Intent Supports Consideration.

October 31, 2013

Case Laws     VAT and Sales Tax     HC

Restoration of appeal - when the appeal is dismissed for want of prosecution just before expiry of 12 months, the restoration application which will naturally be filed after 12 months would not become maintainable, which in our considered view cannot be the intention of the legislature - HC

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