https://www.taxtmi.com/caselaws?id=247067 The court dismissed the revision application due to a delay of 1 year and 128 days, deeming it time-barred. Emphasizing the importance of timely action in revenue matters, the court highlighted the need for genuine reasons to condone delays, particularly in cases involving public interest. While acknowledging the provision for condonation of delay in the interest of justice, the court rejected the application, citing the absence of substantial questions of law and the lack of valid reasons for the delay, underscoring the significance of addressing delays caused by fraud, bad faith, or negligence. en-us Tue, 07 Jan 2014 00:00:00 +0530 Wed, 30 Apr 2014 11:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247067 The court dismissed the revision application due to a delay of 1 year and 128 days, deeming it time-barred. Emphasizing the importance of timely action in revenue matters, the court highlighted the need for genuine reasons to condone delays, particularly in cases involving public interest. While acknowledging the provision for condonation of delay in the interest of justice, the court rejected the application, citing the absence of substantial questions of law and the lack of valid reasons for the delay, underscoring the significance of addressing delays caused by fraud, bad faith, or negligence. Case-Laws VAT and Sales Tax Tue, 07 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247067