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2014 (9) TMI 469 - GUJARAT HIGH COURTCondonation of delay - delay in filing revision application - Exclusion of time of proceeding bona fide in Court without jurisdiction - Held that:- The Revision Application has been preferred by the petitioner after the period of 2 years, 3 months and 12 days. If the period from 22-9-2009 to 6-8-2010 spent before the Tribunal and thereafter the period spent in pursuing the Tax Appeal, if is excluded, the revision application before the Central Government preferred would be within the period of three months as prescribed under the statute. The order passed by the Joint Secretary to Government of India, Ministry of Finance (Department of Revenue), dated 19-2-2013 deserves to be quashed and set aside. Respondent No. 2 is directed to restore and decide the Revision Application, allowing the exclusion of time spent before the wrong forum including the time spent prosecuting remedy with a bona fide belief before the High Court before filing the revision application. - Decided in favor of assessee.
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