Supreme Court of India · 2019-10-25
SUPERINTENDING ENGINEER/ DEHAR POWER HOUSE CIRCLE BHAKRA BEAS MANAGEMENT BOARD (PW) SLAPPER vs EXCISE AND TAXATION OFFICER, SUNDERNAGAR/ASSESSING AUTHORITY
- Citation / case number
- SC 2019/17259
- Court
- Supreme Court of India
- Petitioner
- SUPERINTENDING ENGINEER/ DEHAR POWER HOUSE CIRCLE BHAKRA BEAS MANAGEMENT BOARD (PW) SLAPPER
- Respondent
- EXCISE AND TAXATION OFFICER, SUNDERNAGAR/ASSESSING AUTHORITY
- Author
- HON'BLE MR. JUSTICE ARUN MISHRA
- Bench
- HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE ARUN MISHRA
Judgment text excerpt
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, beyond the stipulated 90 days. The court upheld the High Court's decision, affirming that the provisions of Section 5 of the Limitation Act, 1963, do not apply in this context, thereby reinforcing the strict timeline for filing revisions. Consequently, the appeals were dismissed, affirming the High Court's ruling.