https://www.taxtmi.com/caselaws?id=420982 A writ challenge to the return of second revision papers under the Tamil Nadu Value Added Tax Act failed because the revision was filed beyond the prescribed limitation and the revisional authority had no power to condone that delay. The Court also found the writ petition itself was brought after about two years without any satisfactory explanation, so the challenge was barred by delay and laches. The return of the revision papers was therefore upheld. en-us Mon, 11 Apr 2022 00:00:00 +0530 Fri, 15 Apr 2022 08:52:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420982 A writ challenge to the return of second revision papers under the Tamil Nadu Value Added Tax Act failed because the revision was filed beyond the prescribed limitation and the revisional authority had no power to condone that delay. The Court also found the writ petition itself was brought after about two years without any satisfactory explanation, so the challenge was barred by delay and laches. The return of the revision papers was therefore upheld. Case-Laws VAT and Sales Tax Mon, 11 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420982