LAWS(ALL)-2024-1-143

ROYAL SANITATIONS Vs. COMMISSIONER OF COMMERCIAL TAX

Decided On January 25, 2024
Royal Sanitations Appellant
V/S
COMMISSIONER OF COMMERCIAL TAX Respondents

JUDGEMENT

(1.) Heard Sri Suyash Agarwal, learned counsel for the revisionist and Sri Bipin Kumar Pandey, learned Additional Chief Standing Counsel for the State.

(2.) This revision petition has been filed against an order dated July 21, 2022 passed by the Commercial Tax Tribunal (hereinafter referred to as "the Tribunal) wherein delay of 1365 days in filing the appeal has been condoned.

(3.) The question of law, that arises, is as follows: