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2018 (11) TMI 1193 - HC - VAT and Sales TaxCondonation of delay of 210 days in filing appeal - HPVAT Act - applicability of section 5 of Limitation Act to the Appellate/Revisional proceedings under the HPVAT Act? - Held that:- This issue is no longer res integra and has been answered against the petitioners by a Coordinate Bench, to which one of us (Ajay Mohan Goel, J.) is a Member, in THE STATE OF HIMACHAL PRADESH AND OTHERS VERSUS TRITRONICS INDIA PRIVATE LTD., M/S WEB TECHNOLOGIES, SWELECT ENERGY SYSTEM LTD., M/S. PARAS SALES CORPORATION, M/S. MAHESH UGYOG [2018 (8) TMI 599 - HIMACHAL PRADESH HIGH COURT], where it was held that Section 5 of the Limitation Act is not attracted and the Revision Petition was held to be not maintainable being barred by limitation. The application seeking condonation of delay is dismissed.
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