2015 (1) TMI 1362 - HC - VAT and Sales Tax

Delay in condonation in filing revision - Held that - The work of no department can be left unattended only for the reason that there is shortage of employees or that the officer has not been posted - the delay in filing the revision goes totally unexplained - revision dismissed, delay being not condonable.

Summary

The High Court of Allahabad dismissed the revision petition as it was filed 175 days beyond the time limit. The delay condonation application was rejected due to lack of explanation for the delay. The court cited a recent Supreme Court decision emphasizing strict application of the law of limitation. (Case citation: 2015 (1) TMI 1362 - ALLAHABAD HIGH COURT)