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2019 (8) TMI 1018 - HC - VAT and Sales TaxCondonation of delay of 1114 days in filing review application - Revenue appeal - casual approach - HELD THAT:- It is not disputed that there was no fraud, misrepresentation, collusion or jurisdictional error etc., so as to warrant interference by the Revisional Authority and consequent revision of the assessment order. As regards dismissal of the Review Application having been filed after a delay of 1114 days, the learned Tribunal, in paras 4 and 5 of the impugned order (A-4) has already given detailed reasons for not accepting the vague and general grounds given for the inordinate delay. No fault can be found with the same - further, even the present appeal has been filed after a delay of 342 days and again the reason given is the time spent at various levels in obtaining permission to file the present appeal. This casual approach on the part of the appellant is not acceptable, especially when high stakes involving public exchequer are involved. The present appeal is dismissed being devoid of any merits as well as on the ground of delay
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