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2022 (4) TMI 1583 - HC - VAT and Sales TaxDismissal of revisional application of the petitioners - time bared - inordinate delay without valid reason - in spite of granting several adjournments to the petitioners, petitioners did not contest the case - HELD THAT:- Petitioners’ plea of Covid-19 is not tenable, since the impugned order dated 31st July, 2019, was received by the petitioners on August 8, 2019, which was not in the Covid-19 period, and not only that, this Court has been functioning normally even for more than last six months. Furthermore, since the first petitioner is a big company having transaction of almost Rs.20 crores in a year, it must have been a team of professionals to handle its legal affairs - Petitioners cannot take the plea of being a lay man staying in a remote village by taking advantage of such type of plea in approaching the Writ Court. Since it is a court of equity and it is for those who are diligent and vigilant and not for the slumberers over their rights. The petition is dismissed on the ground of inordinate delay without any cogent reason.
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