https://www.taxtmi.com/caselaws?id=164445 A reference application under section 70 was rejected as time-barred because it was filed after more than two years' delay. No condonation application accompanied the reference request, and the affidavit explanation for the delay was found unsatisfactory. The HC therefore did not examine the merits of the proposed questions and confined its consideration to limitation. On that basis, the reference application was rightly rejected for delay. en-us Tue, 12 Jan 2010 00:00:00 +0530 Thu, 24 Apr 2014 13:18:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164445 A reference application under section 70 was rejected as time-barred because it was filed after more than two years' delay. No condonation application accompanied the reference request, and the affidavit explanation for the delay was found unsatisfactory. The HC therefore did not examine the merits of the proposed questions and confined its consideration to limitation. On that basis, the reference application was rightly rejected for delay. Case-Laws VAT and Sales Tax Tue, 12 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164445