https://www.taxtmi.com/caselaws?id=788305 Review petitions were dismissed for both procedural and substantive reasons: the petitions were filed after a long unexplained delay (522 days) and defects noted in the Office Report were not cured, rendering them not maintainable on delay; separately, examination found no error apparent on the face of the record or other recognised ground to meet the substantive threshold for review, so the petitions were dismissed on merits. The ratio states that timely, satisfactorily explained filing and a demonstrable error apparent on the record are prerequisites for entertaining a review. en-us Tue, 17 Mar 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788305 Review petitions were dismissed for both procedural and substantive reasons: the petitions were filed after a long unexplained delay (522 days) and defects noted in the Office Report were not cured, rendering them not maintainable on delay; separately, examination found no error apparent on the face of the record or other recognised ground to meet the substantive threshold for review, so the petitions were dismissed on merits. The ratio states that timely, satisfactorily explained filing and a demonstrable error apparent on the record are prerequisites for entertaining a review. Case-Laws VAT / Sales Tax Tue, 17 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788305