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    <title>2006 (9) TMI 484 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat High Court rejected the application for condonation of delay in filing a review application, emphasizing the importance of adhering to statutory limitations and the need for substantial justice. The court noted that the reasons provided by the applicants, including engaging an inexperienced advocate and financial constraints, did not justify the substantial delay of 675 days. The court highlighted that a review of an order can only occur in case of an apparent error on the face of the record, leading to the rejection of the motion.</description>
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      <link>https://www.taxtmi.com/caselaws?id=122860</link>
      <description>The Gujarat High Court rejected the application for condonation of delay in filing a review application, emphasizing the importance of adhering to statutory limitations and the need for substantial justice. The court noted that the reasons provided by the applicants, including engaging an inexperienced advocate and financial constraints, did not justify the substantial delay of 675 days. The court highlighted that a review of an order can only occur in case of an apparent error on the face of the record, leading to the rejection of the motion.</description>
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