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2017 (11) TMI 1488 - HC - VAT and Sales TaxCondonation of delay in filing revision - delay of eight years, eight months and twenty five days - Held that: - the order of Tribunal was served upon the department on 09.07.2002 and it has been stated that the department has decided to file revision on 02.01.2003 i.e. after about six months from the date of service of order dated 09.07.2002. In the year 2009, the department came to know that no revision has been filed by the State Counsel. Therefore, the learned Chief Standing Counsel was requested to allot the files to some other State Counsel. However, no explanation from the year 2002 to 2009 has been given. In case files were allotted to the State Counsel in the year 2003, even then the revisionist must have contacted the State Counsel / office of the Chief Standing Counsel to know about the fate/ progress of the aforesaid revision, but nothing has been seriously done on the part of the revisionist with regard to filing of the revision. Therefore, the explanation given by the revisionist for condonation of delay cannot be said to be the sufficient reasons. Delay in filing instant revision cannot be condoned - application for condonation rejected - revision also dismissed being barred by the time.
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