2018 (5) TMI 965 - SCH - VAT and Sales Tax

Condonation of delay - Tribunal refused to condoned the delay of 448 days which occurred in filing of the Reference applications - the decision in the case of Commissioner of Sales Tax, UT Administration of Daman And Diu Versus M/s Shreeji Plasticizer 2016 (1) TMI 143 - BOMBAY HIGH COURT , contested - Held that - there are no sufficient cause that the delay that has occurred in filing the present Special Leave Petitions should be condoned - That apart, the delay of 448 days in filing the Reference Application(s) was refused to be condoned by the High Court on grounds which we consider to be good grounds - SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petitions due to a delay of 448 days in filing the Reference Application(s), which was not condoned by the High Court. The delay in filing the Special Leave Petitions was not considered justifiable.