https://www.taxtmi.com/caselaws?id=424963 The High Court dismissed the revision petition due to the appellant's non-appearance and delay, emphasizing the need for diligence in prosecuting the matter. While agreeing with the assessment of the appellant's conduct, the Court differed on the relief to be granted, expressing concerns about revenue interests affected by prolonged litigation. The appellant's argument on limitation was not entertained, stressing the importance of raising legal issues at the appropriate stage. The Court directed the appellant to pay 50% of the net tax payable under the C.S.T. Act within a specified time frame, aiming to balance revenue interests and the appellant's rights. Compliance conditions were set, treating the amount as a deposit subject to further orders. en-us Tue, 05 Jul 2022 00:00:00 +0530 Wed, 13 Jul 2022 07:47:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424963 The High Court dismissed the revision petition due to the appellant's non-appearance and delay, emphasizing the need for diligence in prosecuting the matter. While agreeing with the assessment of the appellant's conduct, the Court differed on the relief to be granted, expressing concerns about revenue interests affected by prolonged litigation. The appellant's argument on limitation was not entertained, stressing the importance of raising legal issues at the appropriate stage. The Court directed the appellant to pay 50% of the net tax payable under the C.S.T. Act within a specified time frame, aiming to balance revenue interests and the appellant's rights. Compliance conditions were set, treating the amount as a deposit subject to further orders. Case-Laws VAT and Sales Tax Tue, 05 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424963