2019 (12) TMI 468

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..... in the case of Superintending Engineer, Dehar Power House v. Excise and Taxation Officer, Sunder Nagar [ 2019 (11) TMI 6 - SUPREME COURT ] to contend that there is a power in the Court to condone delay under section 5 of the Limitation Act even in an appeal filed under section 27 of the MVAT Act. Thus, it is a contested issue which could be considered at the hearing of the petition. The o .....

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..... 3. Mr.Raghuraman, learned counsel appearing in support of the review petition points out that at that time the petitioner was not aware of the decision of the Apex Court in the case of Viraj Profiles Ltd. v. Addl. Commissioner of Sales Tax [Special Leave Petition (C) No.5984/2018] rendered on 24 July 2018 wherein the Hon ble Supreme Court has taken a view that there is no power under .....

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