MP HC VAT Dismissed Appeals Due to Unexplained Six-Year Delay

Walmart India Private Limited Vs Deputy Commissioner of Commercial Taxes (Madhya Pradesh High Court) The Madhya Pradesh High Court considered two VAT appeals filed against an order dated 15 February 2019, along with applications seeking condonation of a delay of nearly six years. The appeals were required to be filed within 90 days but were instituted only in 2025. The appellants contended that their authorized representative had appeared before the Appellate Board on 15 January 2019 and made detailed submissions, after which they believed the matter remained pending. According to them, no cop...