Condonation of delay in filing second appeal - no sufficient ...

Case Laws VAT and Sales Tax

October 8, 2020

Condonation of delay in filing second appeal - no sufficient cause shown for delay - the file went missing - there are no reason to disbelieve the affidavit filed. The assessee is a joint stock company and is involved in various activities. Therefore, it cannot be said that the reason assigned by them does not constitute sufficient cause. On considering the reasons, the explanation offered by the assessee-company constitutes sufficient cause. - HC

View Source

← Previous Next →

Condonation of delay in filing second appeal - no sufficient ...

Case Laws VAT and Sales Tax

October 8, 2020

You may also like:

Condonation of 68 days' delay in filing appeal was denied due to lack of sufficient cause. The appellant failed to demonstrate how he was prevented from filing the...

Jurisdiction - condonation of delay beyond the period of 45 days - We have no doubt in our mind that the Appellant has missed the bus by causing delay in filing the...

Application for condonation of delay u/s 119(2)(b) - condonation of delay in filing returns and claiming refund - Section 119(2)(b) does not impose any limitation for...

Power of NCLT to condone the delay beyond 15 days - Condonation of Delay of 27 days in filing for restoration was admitted - It is beyond comprehension as to how such a...

Delay in filing appeal - Period of limitation - There are no delay in filing of the application and as Counsel for the Appellant has submitted that the Application for...

Condonation of delay in filing appeals beyond the limitation period - delay of 424 days - the assessees have shown sufficient cause for the delay in filing the appeals...

Jurisdiction - proper authority to sign the application - In the instant case, the appeal was filed within time and there was only delay in rectification of defect...

Condonation of delay - Time Limitations for filing appeal - proviso to Section 61(2) allows the filing of the appeal even after expiry of 30 days if the...

Condonation of delay in re-filing appeals by revenue rejected - Delay of three years - Delays by government departments due to impersonal official machinery not accepted...

Condonation of delay in filing an appeal - delay of 10 years - it is clear that his state of mind is perfect and he is taking treatment for his ill-health therefore, he...

Validity of SCN - Reversal of Input Tax Credit - In the show-cause notice, the respondents have alleged that the notice i.e. petitioner has willfully filed the return on...

Condonation of delay - 353 days in filing the appeal before the Tribunal - The sufficient cause within the contemplation of the limitation provision must be a cause...

Condonation of delay in filing the appeal and non-payment of fee towards filing of appeal - delay of 920 days - The case revolved around an appeal filed against a ruling...

Condonation of delay of 5318 days in filing the appeal - The reasons set out in the affidavit filed in support of the petition to condone the delay of 5318 days i.e.,...

Condonation of delay of 595 days in filing the appeal - sufficient cause for delay existing or not - declaration under “Arrears category” of the Sabka Vishwas Legacy...

Quick Updates: