https://www.taxtmi.com/caselaws?id=375663 The High Court of Kerala rejected the application for delay condonation in filing a revision from the Tribunal order due to a 647-day delay. The Deputy Commissioner of State Tax's explanation citing rectification proceedings by the AO was deemed irrelevant, emphasizing that the responsibility for filing appeals lies with the Deputy Commissioner (Law). The Court dismissed the revision, highlighting that the delay was not justified by the actions of the Deputy Commissioner of State Tax, leaving the legal question raised in the revision open for future review. en-us Mon, 18 Feb 2019 00:00:00 +0530 Fri, 22 Feb 2019 06:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375663 The High Court of Kerala rejected the application for delay condonation in filing a revision from the Tribunal order due to a 647-day delay. The Deputy Commissioner of State Tax's explanation citing rectification proceedings by the AO was deemed irrelevant, emphasizing that the responsibility for filing appeals lies with the Deputy Commissioner (Law). The Court dismissed the revision, highlighting that the delay was not justified by the actions of the Deputy Commissioner of State Tax, leaving the legal question raised in the revision open for future review. Case-Laws VAT and Sales Tax Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375663