https://www.taxtmi.com/caselaws?id=459398 Review petitions will not be entertained where a party fails to show sufficient cause for a substantial delay and also fails to demonstrate any error in the earlier judgment. The Delhi HC found that internal administrative approval and departmental processing did not justify condonation of a 154-day delay, so the review was barred by limitation. It further held that reliance on later Supreme Court and Bombay High Court orders did not disclose any ground warranting reconsideration on merits. The review petition was therefore rejected, and the earlier judgment remained undisturbed. en-us Fri, 16 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459398 Review petitions will not be entertained where a party fails to show sufficient cause for a substantial delay and also fails to demonstrate any error in the earlier judgment. The Delhi HC found that internal administrative approval and departmental processing did not justify condonation of a 154-day delay, so the review was barred by limitation. It further held that reliance on later Supreme Court and Bombay High Court orders did not disclose any ground warranting reconsideration on merits. The review petition was therefore rejected, and the earlier judgment remained undisturbed. Case-Laws GST Fri, 16 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459398