https://www.taxtmi.com/caselaws?id=160442 Courts should not mechanically condone abnormally gross delay where the supporting affidavit and circumstances do not justify relief; limitation can therefore defeat revision proceedings. Here, I.A. Nos. 1 to 3 were allowed and the requisite dispensation granted, and I.A. 4 was also allowed despite the Court noting that its grounds were extremely weak. However, I.A. 2 seeking condonation of 3,230 days was refused, and the sales tax revision petitions were dismissed as time-barred. The Court added that dismissal on limitation would not prevent the petitioner from agitating the substantive point in other appropriate proceedings. en-us Tue, 27 Mar 2001 00:00:00 +0530 Wed, 18 Dec 2013 14:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160442 Courts should not mechanically condone abnormally gross delay where the supporting affidavit and circumstances do not justify relief; limitation can therefore defeat revision proceedings. Here, I.A. Nos. 1 to 3 were allowed and the requisite dispensation granted, and I.A. 4 was also allowed despite the Court noting that its grounds were extremely weak. However, I.A. 2 seeking condonation of 3,230 days was refused, and the sales tax revision petitions were dismissed as time-barred. The Court added that dismissal on limitation would not prevent the petitioner from agitating the substantive point in other appropriate proceedings. Case-Laws VAT and Sales Tax Tue, 27 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160442