https://www.taxtmi.com/caselaws?id=356384 A tax case revision under the Tamil Nadu Value Added Tax Act was held not maintainable because it was filed beyond the prescribed ninety-day period and also beyond the further ninety-day condonable limit. The High Court applied the strict construction of limitation provisions in taxing statutes and held that, where the statute fixes an outer limit for delayed filing, the court cannot extend time on equitable or administrative grounds. The explanation that the file moved through the Commissioner's office did not amount to sufficient cause within the statutory scheme, and the revision was dismissed at the SR stage. en-us Tue, 06 Feb 2018 00:00:00 +0530 Tue, 06 Mar 2018 06:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356384 A tax case revision under the Tamil Nadu Value Added Tax Act was held not maintainable because it was filed beyond the prescribed ninety-day period and also beyond the further ninety-day condonable limit. The High Court applied the strict construction of limitation provisions in taxing statutes and held that, where the statute fixes an outer limit for delayed filing, the court cannot extend time on equitable or administrative grounds. The explanation that the file moved through the Commissioner's office did not amount to sufficient cause within the statutory scheme, and the revision was dismissed at the SR stage. Case-Laws VAT and Sales Tax Tue, 06 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356384