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The Delhi High Court considered a case involving condonation of ...


HC allows condonation of delay in re-filing review petition due to counsel's ill health. No grounds to review order.

Case Laws     GST

May 27, 2024

The Delhi High Court considered a case involving condonation of delay in re-filing a review petition. The reasons provided for the delay included counsel's indisposition and procedural formalities due to the Petitioner being a Government Department. The Court found the reason of verbatim copy inadequate but accepted counsel's ill health as a valid ground. The Court noted that the cash seized was not stock in trade for the taxpaying business of optical lenses. Ultimately, the Court allowed the application for condonation of delay in re-filing the review petition, as there were no grounds to review the order dated 22.08.2023.

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