ST : Condonation can be allowed only if there is sufficient cause for delay

ST : Condonation can be allowed only if there is sufficient cause for delay and party had exercised due care and attention to avoid delay; explanation that delay was caused due to administrative mechanism of Government is not satisfactory so as to warrant condonation of delay of more than 3 years


[2013] 32 taxmann.com 206 (Gujarat)

HIGH COURT OF GUJARAT

State of Gujarat

v.

Sonia Industries