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2022 (9) TMI 734 - CST, VAT & Sales Tax
Condonation of delay in filing the revision - delay of two years seven months and eight days for filing the revision - HELD THAT:- The delay in filing revision has been considered by this Court in the case COMMISSIONER COMMERCIAL TAX U.P. LKO. VERSUS M/S R.C. AND SONS RAKABGANJ LUCKNOW [2022 (9) TMI 533 - ALLAHABAD HIGH COURT], where the delay of 163 days was sought to be explained on the basis of the casual and lethargic attitude of the officials which prevails in the Department, on the part of the Officers concerned.
The delay in the instant case of two years seven months and eight days and there being no plausible and cogent reasons for condoning the delay, the application for condonation of delay is rejected - revision dismissed.