https://www.taxtmi.com/highlights?id=49981 Condonation of delay beyond 90 days - revisional power of High Court u/s 48 of HP VAT - Section 48(1) nowhere expressly excludes the applicability of provisions of the Limitation Act. The provisions of section 5 are applicable to Section 48 as they are not expressly excluded by the provisions under the Act of 2005. en-us Fri, 01 Nov 2019 20:22:51 +0530 Fri, 01 Nov 2019 20:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49981 Condonation of delay beyond 90 days - revisional power of High Court u/s 48 of HP VAT - Section 48(1) nowhere expressly excludes the applicability of provisions of the Limitation Act. The provisions of section 5 are applicable to Section 48 as they are not expressly excluded by the provisions under the Act of 2005. Highlights VAT and Sales Tax Fri, 01 Nov 2019 20:22:51 +0530 https://www.taxtmi.com/highlights?id=49981