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2017 (9) TMI 394 - HC - VAT and Sales TaxMaintainability of petition - time limitation - Validity of Revision Order - challenge on the ground that the Revision authority had acted on the opinion of the audit party without independent application of mind - Held that: - after the Tribunal passed its impugned order on 04.02.2005, the Government took no steps to challenge the same for close to 10 years when for the first time rectification application came to be moved before the Tribunal. This application was filed on 03.02.2015. Thus, for 10 long years there was no action on part of the department. It may be that the rectification application came to be dismissed by the Tribunal on 16.02.2015. Nevertheless, the delay has to be seen in light of the overall facts. Even after the Tribunal rejected the rectification application, the department took two years to move the present petition - petition dismissed on the ground of delay.
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