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TMI Blog2019 (8) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... delay. No fault can be found with the same - further, even the present appeal has been filed after a delay of 342 days and again the reason given is the time spent at various levels in obtaining permission to file the present appeal. This casual approach on the part of the appellant is not acceptable, especially when high stakes involving public exchequer are involved. The present appeal is dismissed being devoid of any merits as well as on the ground of delay - VAT Appeal No. 304/2018 (O&M) - - - Dated:- 20-8-2019 - Mr Jaswant Singh And Mr Lalit Batra, JJ. For The appellant : Ms.Mamta Singla Talwar,Deputy Advocate General, Haryana ORDER Jaswant Singh, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... creating additional demand of ₹ 3, 19, 76, 545/- under the CST Act. Aggrieved against the order dated 6.10.2004 (A-2) respondent-Company filed appeal before the Haryana Tax Tribunal under Section 9(2) of the CST Act read with Section 33 of the HVAT Act. The said appeal was allowed by Tribunal vide order dated 12.3.2013(A-3) and quashed the revisional order dated 6.10.2004 (A- 2) on the ground that the order of Assessing Authority had become conclusive and could have been revised only on the ground of fraud, misrepresentation and collusion etc., and also on discovery of certain facts of the jurisdictional error and not otherwise. Reliance was placed on the law laid down by Hon'ble the Supreme Court in Ashok Leyla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le on facts from the present case? ( 5) Whether the impugned order of Tribunal is sustainable under the law? ( 6) Any other question of law which this Hon'ble Court deem fit to adjudicate in this case? Heard learned counsel for the appellant and perused the paper book carefully. It is not disputed that there was no fraud, misrepresentation, collusion or jurisdictional error etc., so as to warrant interference by the Revisional Authority and consequent revision of the assessment order. As regards dismissal of the Review Application having been filed after a delay of 1114 days, we find that the learned Tribunal, in paras 4 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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