Delay In Filing VAT Appeal to High Court can be condoned: SC

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 to be overruled by necessary implication. The question involved is whether the High Court while exercisin...