Allahabad HC condones delay of 1365 days in Appeal filing under UPVAT

Royal Sanitations Vs Commissioner of Commercial Tax (Allahabad High Court) Introduction: The Allahabad High Court recently addressed a significant legal matter concerning the condonation of a 1365-day delay in filing a tax appeal. The court’s decision, dated July 21, 2022, is under scrutiny, raising questions about the legal justification for such a lengthy delay. Detailed Analysis: The central issue revolves around whether the Commercial Tax Tribunal was legally justified in condoning the delay and allowing the appeal. The revisionist’s counsel argued against the condonation, citi...