2024 (2) TMI 1481 - HC - GST

Condonation of delay of 154 days in filing the petition - delay on account of the administrative reasons - sufficient reasons for delay or not - Review petition seeking review of the judgment - HELD THAT - There are no ground to review the judgment under review. Moreover it is also seen that the present review petition has been filed after 154 days delay. The learned counsel for the revenue states that the due process for approval / permission for filing the review petition from the hierarchy of the departmental authorities was followed and the same resulted in the aforesaid delay. It is contended that the delay in filing the present review petition is on account of the administrative reasons. It cannot be accepted that the Revenue was prevented by sufficient cause from filing the present review petition within the stipulated period. The review petition is dismissed both on the grounds of delay and on merits.

Summary

The High Court dismissed the review petition filed by the Revenue seeking review of a judgment. The court found no grounds for review and noted a delay of 154 days in filing the petition, which was attributed to administrative reasons. The review petition was dismissed on both grounds of delay and merits.