Tuesday, 11 September 2018

2013 S C M R 587

Limitation for challenging a void order --- Scope --- Sales Tax Department passed order in original against the petitioner-company --- Appeal filed against such order was dismissed by the Appellate Tribunal as being time-barred --- Petitioner-company contended that order in original passed by department was a void order that no limitation ran against a void order, and that such aspect was not appreciated by the Appellate Tribunal, the High Court and the Supreme Court --- Validity --- Rule that no limitation ran against a void order was not an inflexible rule --- Party could not sleep over to challenge a void order and it was bound to challenge the same within the stipulated/ prescribed time period of limitation from the date of knowledge before the proper forum in appropriate proceedings --- Appeal filed before the Appellate tribunal was admittedly time-barred, and was rightly dismissed as being hit by limitation and so sufficient cause for condonation of delay was found --- High Court agreed with the order of Appellate Tribunal --- Supreme Court had affirmed concurrent findings recorded by fora below --- Review petition was dismissed in circumstances. 

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