Superintending Engineer/ Dehar Power ... vs Excise And Taxation Officer, ...

The Supreme Court addressed the issue of whether the High Court could condone the delay in filing a revision under Section 48 of the Himachal Pradesh Value Added Tax Act, 2005. The court held that the High Court has the discretion to condone the delay, emphasizing the importance of ensuring justice and the need for a fair opportunity to be heard. The appeals were allowed, reinforcing the principle that procedural delays should not hinder the pursuit of substantive justice.