https://www.taxtmi.com/caselaws?id=370850 Section 5 of the Limitation Act, 1963 does not apply to appellate or revisional proceedings under the Himachal Pradesh Value Added Tax Act, 2005. The court treated the issue as settled by an earlier coordinate Bench and held that the special VAT statute excludes recourse to condonation under that provision. As a result, delay could not be excused and the belated revision was not maintainable. en-us Mon, 19 Nov 2018 00:00:00 +0530 Mon, 26 Nov 2018 07:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370850 Section 5 of the Limitation Act, 1963 does not apply to appellate or revisional proceedings under the Himachal Pradesh Value Added Tax Act, 2005. The court treated the issue as settled by an earlier coordinate Bench and held that the special VAT statute excludes recourse to condonation under that provision. As a result, delay could not be excused and the belated revision was not maintainable. Case-Laws VAT and Sales Tax Mon, 19 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370850