Delay in filing an appeal to the Appellate Tribunal under Section 46 of the Sales Tax Act, 1990, which was to be filed against the Collector's order or decision within 60 days from the date of receipt of such order or decision. ? , 5 years, 9 months and 23 days after such delay was filed with the petition, if the appellate tribunal was granted the option to delay filing the appeal, if it was satisfied that the appellant There is good reason for not filing an appeal within. There should be enough reason for the expression of time to achieve an independent construct so that matters can be dealt with well and advance to solid justice. The nature of the matter and the consequences of the refusal to delay, must also be taken into account as the issue of economic interest and importance raised will be appropriate for the purpose that the postal delay of extraordinary nature would result in delay. The filing of the appeal will also result in a delayed cause for relief, where the appeal was banned and the appellants applied for their motion, but it was not accepted by the tribunal bench and the appeal. Was recognized at regular hearings, delayed automatically condoned. According to the provisions of Section 46 (2) of the Sales Tax Act 1990, the Appellate Tribunal may admit an appeal filed after the specified limitation period, if the Tribunal is satisfied that it does not appear to be There is plenty of reason. A special appeal was filed with a delayed condolence petition, which the tribunal regularly held for hearing on the basis that the threshold issue needed further investigation. Oh
