https://www.taxtmi.com/caselaws?id=384829 An inordinate delay of 1114 days in filing the review application was not satisfactorily explained, as the reasons offered were vague and the further delay was justified only by time taken to obtain permissions; the dismissal of the review as time barred was upheld. Revisional interference with the assessment order was also unsustainable because no fraud, misrepresentation, collusion or jurisdictional error was shown, and in the absence of such grounds the revision could not stand on merits. The appeal therefore failed on both delay and merits, and the assessee's relief remained undisturbed. en-us Tue, 20 Aug 2019 00:00:00 +0530 Sun, 25 Aug 2019 06:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384829 An inordinate delay of 1114 days in filing the review application was not satisfactorily explained, as the reasons offered were vague and the further delay was justified only by time taken to obtain permissions; the dismissal of the review as time barred was upheld. Revisional interference with the assessment order was also unsustainable because no fraud, misrepresentation, collusion or jurisdictional error was shown, and in the absence of such grounds the revision could not stand on merits. The appeal therefore failed on both delay and merits, and the assessee's relief remained undisturbed. Case-Laws VAT and Sales Tax Tue, 20 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384829