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2021 (9) TMI 427 - HC - VAT and Sales TaxApplication for restoration of the revision petition - revisional authority recorded that the petitioner is not appearing consistently since long time and dodging the proceedings - HELD THAT:- In absence of any reliable evidence of the petitioner filing restoration application on 01.01.2014 as stated, in the present case we are unable to accept the stand of the petitioner in this respect. It is true that the petitioner relies on some stamping purported to be by the departmental authorities of having received the application for restoration on 01.01.2014, however, the respondents have denied any such application being on record. More importantly, if such application was filed on 01.01.2014 as is stated by the petitioner, there was no further requirement of filing a fresh application on 24.03.2021. This application is premised on the ground that he had never received the order of dismissal of revision petition and, therefore, he was filing a restoration application several years later. This is in conflict with his stand that he had filed the restoration application way back on 01.01.2014. Even his assertion that he had never received the order of dismissal of revision petition is disputed by the Commissioner while dismissing the application for restoration in which he has recorded that the said order was served on the petitioner on 23.11.2013. Even the assessment order records that despite issuance of several notices and adjournment of the proceedings on various occasions the petitioner did not remain present. Even while dismissing the revision petition of the petitioner, the Commissioner has recorded that he was given sufficient opportunities and all that the petitioner was interested was in prolonging the litigation. The petitioner has not showed any serious inclination to pursue his cause on merits - Revision petition is dismissed.
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