Condonation of delay of 2 years and 300 days in filing a Tax ...

High Court Dismisses Tax Revision Application Due to 2-Year Delay and Lack of Diligence by Applicant.

February 21, 2022

Case Laws VAT and Sales Tax HC

Condonation of delay of 2 years and 300 days in filing a Tax Revision Application - After several adjournments, the applicant has stated that they are not in a position even to secure the tax or part. Though this is not a consideration for either condoning or not condoning the delay, we think that the entire conduct of the applicant does suggest that the applicant was far from diligent and the proceedings were taken up only to delay or avoid the payment of the tax as determined. The Applicant perhaps carried the impression that the mere pendency of proceedings might delay the action from the tax authorities and took full advantage of this impression to delay the proceedings. - Application dismissed - HC

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Condonation of delay of 2 years and 300 days in filing a Tax ...

High Court Dismisses Tax Revision Application Due to 2-Year Delay and Lack of Diligence by Applicant.

February 21, 2022

Case Laws VAT and Sales Tax HC

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