Condonation of delay in filing appeal - time limit prescribed ...
Court Enforces Strict Time Limit for Appeals u/s 35H(1), No Extensions Allowed via Limitation Act Section 5.
January 22, 2018
Case Laws VAT and Sales Tax HC
Condonation of delay in filing appeal - time limit prescribed u/s 35H(1) is absolute and unextendable u/s 5 Limitation Act. Since court has to respect the legislative intent, limitation cannot be extended u/s 5 of Limitation Act. - HC
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