https://www.taxtmi.com/caselaws?id=365127 The High Court held that it cannot entertain Revision Petitions under Section 48(1) of the Himachal Pradesh Value Added Tax Act, 2005, if filed beyond the limitation period, as the statute does not allow for time-barred petitions. The court also ruled out applying Section 5 of the Limitation Act to condone delays, citing precedents that specific statutes can exclude its applicability. Consequently, the court dismissed the applications for condonation of delay in filing the Revision Petitions. en-us Mon, 18 Jun 2018 00:00:00 +0530 Thu, 10 Jan 2019 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365127 The High Court held that it cannot entertain Revision Petitions under Section 48(1) of the Himachal Pradesh Value Added Tax Act, 2005, if filed beyond the limitation period, as the statute does not allow for time-barred petitions. The court also ruled out applying Section 5 of the Limitation Act to condone delays, citing precedents that specific statutes can exclude its applicability. Consequently, the court dismissed the applications for condonation of delay in filing the Revision Petitions. Case-Laws VAT and Sales Tax Mon, 18 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365127