2018 (11) TMI 1193

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..... 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 Se .....

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..... 23rd August, 2016, the petitioners have separately moved CMP(M) No.1029 of 2017 under Section 5 of the Limitation Act, seeking condonation of delay of 210 days in filing the accompanying Revision Petition. 2. The issue which arises for consideration is whether Section 5 of the Limitation Act is attracted to the Appellate/Revisional proceedings under the Himachal Pradesh Value Added Tax Act, 20 .....

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