https://www.taxtmi.com/caselaws?id=418602 Inordinate delay in filing a tax revision will not be excused unless the applicant shows sufficient cause through a credible and diligent explanation. A claimed mistaken belief about the limitation period was rejected because the record showed earlier belated appeals, dismissal for non-deposit after opportunities, and long inactivity before the revision was filed. The court treated the limitation under the Goa Value Added Tax Act, 2005 as clear and found that the revision was lodged only after notice of provisional freezing of accounts. Delay was therefore not condoned, the application was rejected, and the connected revision also stood disposed of. en-us Wed, 16 Feb 2022 00:00:00 +0530 Mon, 21 Feb 2022 08:18:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418602 Inordinate delay in filing a tax revision will not be excused unless the applicant shows sufficient cause through a credible and diligent explanation. A claimed mistaken belief about the limitation period was rejected because the record showed earlier belated appeals, dismissal for non-deposit after opportunities, and long inactivity before the revision was filed. The court treated the limitation under the Goa Value Added Tax Act, 2005 as clear and found that the revision was lodged only after notice of provisional freezing of accounts. Delay was therefore not condoned, the application was rejected, and the connected revision also stood disposed of. Case-Laws VAT and Sales Tax Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418602