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2013 (1) TMI 436 - HC - VAT and Sales TaxCondonation of delay - Filing the restoration petition - Held that:- The petitioner has not shown sufficient cause or reason to grant the relief. It is noted from the available records, that the petitioner has been filing several petitions, one after the other, for the condonation of the delay and for the restoration of the petitions. No proper reasons have been shown by the petitioner for non-appearance of the petitioner and its authorized representative, during the hearing of the matter. No party can sleep over its rights and thereafter, make an attempt to establish its rights, without having proper reasons to do so. It is clear that the petitioner had not shown acceptable reasons for granting the relief, as prayed for by the petitioner. In favour of revenue
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