https://www.taxtmi.com/caselaws?id=196374 Delay of 175 days in filing a revision was held wholly unexplained, so condonation was refused and the revision was barred by limitation. The affidavit showed service of the tribunal's order on the State representative and expiry of the limitation period, but it gave no satisfactory explanation for the subsequent period of inactivity. Administrative difficulties, including shortage of employees and absence of a permanent State representative, were treated as insufficient grounds for inaction. Limitation law was applied strictly, and leniency in condonation was declined. en-us Fri, 16 Jan 2015 00:00:00 +0530 Tue, 28 Nov 2017 21:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196374 Delay of 175 days in filing a revision was held wholly unexplained, so condonation was refused and the revision was barred by limitation. The affidavit showed service of the tribunal's order on the State representative and expiry of the limitation period, but it gave no satisfactory explanation for the subsequent period of inactivity. Administrative difficulties, including shortage of employees and absence of a permanent State representative, were treated as insufficient grounds for inaction. Limitation law was applied strictly, and leniency in condonation was declined. Case-Laws VAT and Sales Tax Fri, 16 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196374