2024 (3) TMI 400

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.... HON'BLE SHEKHAR B. SARAF, J. 1. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner is aggrieved by the order dated April 6, 2022 passed by the Commercial Tax Tribunal refusing to entertain the rectification application of the petitioner on the ground that the same was time barred. 2. Counsel appearing on behalf of the petitioner submits that the ....

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....e "Limitation Act") to Section 31 of the Uttar Pradesh Value Added Tax Act, 2008 (hereinafter referred to as the "VAT Act"), as there is no provision for extension of the time period of three years provided in Clause (1) of Section 31 of the VAT Act. He submits that in statutory provision of taxation statutes when there is no provision for extension of time period for showing sufficient cause, Sec....

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....ware of the order dated March 18, 2017 and it came to know about the said order only on September 14, 2021 when its bank account was attached. 5. Without going into hyper technicality with regard to period of limitation, this Court keeping in mind the Supreme Court judgment for extension of period of limitation and the fact that Section 5 of the Limitation Act would apply to Section 31 of the VAT....