The bench of Chief Justice Vipin Sanghi and Justice Alok Kumar Verma of Uttarakhand High Court dismissed the revision petition filed by the Commissioner State/Commercial Tax seeking condonation of delay of 3502 days.
The revisionist has chosen to contest the judgment under Section 55 of the Uttarakhand Value Added Tax Act, 2005, along with a request for condonation of the 3502-day delay in filing the revision petition.
The application for the condonation states that there were discussions about the contested judgement at various levels and that it took time to get permission, get in touch with the counsel, translate documents into Hindi, and correspond with the counsel for the drafting of the present Revision.
The bench noted that the justifications offered by the revisionist are insufficient to account for the significant delay in filing the revision petition.
When there is such a significant delay, the revisionist should determine if it is feasible to make such revisions because doing so would require expanding the State’s existing resources. The bench highlighted that the public funds should be used more wisely.
Further the Court directed the Commissioner State/ Commercial Tax, Uttarakhand, Dehradun to review all such cases in the light of the aforesaid observations before deciding to prefer an Appeal/ Revision before this Court, which are highly belated, and which do not provide a genuine cause to explain the immense delay in filing such petitions.
A court or tribunal’s decision or order can be challenged through the process of a revision petition. The request to review and alter the original decision is usually put before the same court or panel that issued it.
A petitioner must establish grounds for revision, such as an error of law or fact, a disregard for pertinent evidence, or a breach of natural justice, in order to file a revision petition. Depending on the jurisdiction and nature of the issue, the petition must also be filed within a particular window of time.
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