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VAT - Highlights / Catch Notes

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Condonation of delay in filing petition - No explanation is ...

VAT and Sales Tax

April 5, 2021

Condonation of delay in filing petition - No explanation is adduced for the elapse in time between 04.06.2016 and date of filing of this writ petition which is 08.10.2020 and in the light of the materials produced by the revenue to establish service, which are also not denied by the petitioner, no justification found to entertain these writ petitions and the same are dismissed in limine. - HC

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