2026-VIL-1165-ALH
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VAT High Court Cases

U.P. Value Added Tax Act, 2008 - Condonation of delay in filing revision under Section 58 of the UPVAT Act - Revisionist, a private limited company and registered dealer, filed the revision against the order of the Tribunal and the rectified order of the Tribunal after a delay of about five years - Revisionist averred in the affidavit that the counsel engaged to file the revision did not file it, another counsel was engaged who also did not file it, the order of the Tribunal was misplaced in the office of the counsel, and the Revisionist remained under the belief that the revision had been filed - Respondent contended that negligence is not a ground for condonation and that there was nothing on record except bald and vague statements - Whether the delay in filing the revision can be condoned under Section 5 of the Limitation Act on the grounds stated - HELD - The grounds set forth in the affidavit do not inspire the confidence of the Court, particularly when it is only stated that the counsel engaged to file the revision did not file it, another counsel engaged also did not file it, and then the earlier counsel was assigned the task again. A litigant is not required to be in deep slumber but is to be vigilant and diligent towards his rights. Merely on asking, delay cannot be condoned, and there have to be specific grounds explaining the day to day delay - The delay is of an enormous period of approximately five years and the paragraph in the application does not portray any ground to condone it. It is not a case where the Revisionist is rustic, uneducated or unaware of its rights, since a private limited company in common parlance engages a legal assistant as well as a lawyer to give it legal advice. It is also not the case of the Revisionist that it was not aware of the order passed by the Tribunal - The case is not a fit for condoning the delay - The delay condonation application is rejected
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