Appellant can’t be penalized for inability of an advocate who had expired

Chopra Generators Vs State of Punjab (VAT Tribunal, Punjab)

There is a specific provision made by the legislature in its wisdom i.e. Section 64 which enables Appellate Authority to condone; the delay in the interest of justice if it is not filed within stipulated period. The First Appellate Authority has considered the plea raised before it dismissed the„ application for condonation of delay. The appellant before this Tribunal has come forward with truth and has conceded the circumstances of not filing the appeal

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