2024 (11) TMI 50 - SCH - VAT / Sales Tax

Application for condonation of delay dismissed - provisions of Section 12-B of the J K GST Act, 1962 ignored, which provide that the provisions of Sections 5 12 of the Limitation Act, Samvat 1995 shall apply to the appeals, revisions, filed under this Act before Appellate, Reviewing Authorities or the Tribunals - it was held by High Court that 'the order passed by the appellate authority has attained finality because in view of the provisions of Section 12(d) of the J K GST Act, which is a special Act, has excluded the applicability of Section 5 of the Limitation Act.' HELD THAT - This Special Leave Petition is disposed off by reserving liberty to the petitioners herein to agitate this issue in any other appropriate case. The question of law, which sought to advance, is kept open - Application disposed off.

Summary

The Supreme Court condoned the delay and disposed of the Special Leave Petition, reserving liberty for the petitioners to raise the issue in another case. The question of law remains open, and any pending applications are disposed of.