https://www.taxtmi.com/caselaws?id=448918 Section 5 of the Limitation Act applied to revision petitions under Section 72 of the Tripura Value Added Tax Act because the special statute was silent on condonation of delay and did not expressly or impliedly exclude the general limitation law. Treating the revisional scheme as pari materia with the Supreme Court's earlier value-added tax precedent, the HC held that statutory silence did not bar condonation. The explanation for delay was found sufficient, and the delay in filing the revision petitions was condoned in favour of the assessee. en-us Wed, 24 Jan 2024 00:00:00 +0530 Thu, 01 Feb 2024 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448918 Section 5 of the Limitation Act applied to revision petitions under Section 72 of the Tripura Value Added Tax Act because the special statute was silent on condonation of delay and did not expressly or impliedly exclude the general limitation law. Treating the revisional scheme as pari materia with the Supreme Court's earlier value-added tax precedent, the HC held that statutory silence did not bar condonation. The explanation for delay was found sufficient, and the delay in filing the revision petitions was condoned in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448918