TMI Blog2021 (9) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... ary for decision of this revision are that one criminal case under Section 132 of the Central Goods and Services Tax Act 2017 was registered against the petitioner which is punishable upto seven years. On 26.06.2019, the petitioner was arrested. Thereafter, on 24.08.2019, a complaint under Section 132 of the Central Goods and Services Tax Act 2017 was presented before Learned Duty Magistrate. On that complaint cognizance was taken by learned CJM. On 26.08.2019, the petitioner filed an application under Section 167(2) Cr.P.C. by claiming that period of 60 days has already expired and challan not filed. On 26.08.2019 on that application, Learned CJM, Rohtak passed the following order: "An application for bail U/s 167(2) Cr.P.C. moved by app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of his case. There is no justified explanation for not filing the revision within limitation. It is requested that the application may be dismissed. It is further submitted that the revision is time barred and same may also be dismissed. 6. Arguments addressed by learned counsel for petitioner and learned counsel for respondent heard. Trial Court record is called and perused. 7. Having heard the learned counsel for the petitioner and the learned counsel for petitioner, there is no sufficient ground to condone the delay. This application has been filed for seeking condonation of delay in filing of this revision under section 5 of the Limitation Act. Section 5 of the Limitation Act, 1963 reads as: "5. Extension of prescribed period in cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay in filing the revision appears to be deliberate and intentional. When the impugned order was passed, at that time there was spread of Covid Virus. So the petitioner cannot take any advantage of spread of Covid Virus subsequently. Even when the limitation expired, at that time also there was no spread of Covid Virus. No sufficient ground is made out to condone such a long delay in filing of this revision. So, delay cannot be legally condoned. Resultantly, the application for condonation of delay stands dismissed. Since the application for condonation of delay is dismissed, so the revision is time barred. Resultantly, the revision petition also deserves to be dismissed being time barred. 9. For the reasons mentioned above, this revisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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