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2018 (11) TMI 1193 - HC - VAT and Sales TaxCondonation of delay of 210 days in filing appeal - HPVAT Act - applicability of section 5 of Limitation Act to the Appellate/Revisional proceedings under the HPVAT Act? - Held that - This issue is no longer res integra and has been answered against the petitioners by a Coordinate Bench, to which one of us (Ajay Mohan Goel, J.) is a Member, in THE STATE OF HIMACHAL PRADESH AND OTHERS VERSUS TRITRONICS INDIA PRIVATE LTD., M/S WEB TECHNOLOGIES, SWELECT ENERGY SYSTEM LTD., M/S. PARAS SALES CORPORATION, M/S. MAHESH UGYOG 2018 (8) TMI 599 - HIMACHAL PRADESH HIGH COURT , where it was held that Section 5 of the Limitation Act is not attracted and the Revision Petition was held to be not maintainable being barred by limitation. The application seeking condonation of delay is dismissed.
Issues:
1. Application for condonation of delay under Section 5 of the Limitation Act in a Revision Petition challenging the order of the Himachal Pradesh Tax Tribunal. Analysis: The judgment delivered by the High Court of Himachal Pradesh pertained to a Revision Petition filed under Section 48 read with Section 64(5) of the Himachal Pradesh Value Added Tax Act, 2005. The petitioners sought to challenge the order of the Himachal Pradesh Tax Tribunal dated 23rd August, 2016. The petitioners had also moved an application, CMP(M) No.1029 of 2017, under Section 5 of the Limitation Act, requesting condonation of a delay of 210 days in filing the Revision Petition. The primary issue before the court was whether Section 5 of the Limitation Act applied to the Appellate/Revisional proceedings under the Himachal Pradesh Value Added Tax Act, 2005. The judgment highlighted that a Coordinate Bench, including one of the judges involved in this case, had previously ruled on a similar matter in a case involving The State of Himachal Pradesh and others vs. Tritronics India Private Ltd. The Coordinate Bench had determined that Section 5 of the Limitation Act was not applicable in such proceedings. Consequently, the Revision Petition in question was deemed not maintainable due to being time-barred. In line with the precedent set by the Coordinate Bench, the High Court dismissed the application seeking condonation of delay. The fate of the accompanying Revision Petition was also sealed as being not maintainable due to the limitation issue. The court ordered the dismissal of the delay condonation application and disposed of any pending applications accordingly. The judgment emphasized the importance of adhering to statutory limitations in legal proceedings and reiterated the binding nature of previous judicial decisions on similar matters.
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