Allahabad High Court Upholds Condonation Of 1365 Days Delay On Sufficient Cause Commercial Tax

The Allahabad High Court in the case M/S Royal Sanitations vs. Commissioner of Commercial Tax observed and has upheld the condonation of delay of 1365 days by the Commercial Tax Tribunal in filing of appeal as it was sufficiently explained by the authorities.

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In the present case, the Revisionist-assesee approached the High Court against order of the Commercial Tax Tribunal wherein it condoned the delay of 1365 days on part of the Department in filing the appeal.

The court in the case placed Reliance on the decision of the Allahabad High Court in the case M/s Anil Enterprises v. Commissioner of Commercial Tax, U.P. Lucknow to argue that inordinate delay cannot be condoned on the wholly vague and generic grounds.