https://www.taxtmi.com/caselaws?id=787550 Two issues were addressed: (i) condonation of a 237 day delay in filing the review petition - the Court applied principles of condonation of delay and laches, found the explanation unsatisfactory, and refused to extend time; outcome: delay not condoned. (ii) merits of the review - the Court applied the narrow scope of review, requiring demonstrable error or manifest injustice to reopen a final order, found no arguable ground to review the order dated 16.04.2025 in Civil Appeal No.1208 of 2025, and dismissed the petition on merits; outcome: review dismissed and interlocutory application disposed of. en-us Wed, 25 Feb 2026 00:00:00 +0530 Mon, 09 Mar 2026 07:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787550 Two issues were addressed: (i) condonation of a 237 day delay in filing the review petition - the Court applied principles of condonation of delay and laches, found the explanation unsatisfactory, and refused to extend time; outcome: delay not condoned. (ii) merits of the review - the Court applied the narrow scope of review, requiring demonstrable error or manifest injustice to reopen a final order, found no arguable ground to review the order dated 16.04.2025 in Civil Appeal No.1208 of 2025, and dismissed the petition on merits; outcome: review dismissed and interlocutory application disposed of. Case-Laws VAT / Sales Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787550