Case Law Details
Case Name : Superintending Engineer Vs. Excise And Taxation Officer (Supreme Court)
Related Assessment Year :
Courts :
Supreme Court of India
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Superintending Engineer Vs. Excise And Taxation Officer (Supreme Court)
Power to Condone Delay under limitation Law applies to Special Or Local Laws unless Expressly Excluded: In a recent Supreme Court judgement dt 25.10.2019, in Superintending Engineers v/s Excise and Taxation Officer , it has been held , that delay in filing Revision against order of Tribunal beyond limitation prescribed under VAT Act can be condoned and judgment in Patel Bros v/s State of Assam 2017(2) SCC 350 appears t
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