Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 586 - PUNJAB AND HARYANA HIGH COURTCondonation of inordinate delay of 1298 days in filing the appeal - revenue appeal - Power of the Checking Officer to decide the nature of transactions at hand - Haryana Value Added Tax Act, 2003 - Held that:- The narration of cause for claiming condonation of delay in filing the present appeal does not satisfy the test of “sufficient cause” so as to entitle the State for condonation of inordinate delay of 1298 days in filing the appeal. Narration of above facts shows that the State was not serious in pursuing the litigation. The State should be more vigilant and serious in pursuing the litigation. It is very surprising and astonishing that it has taken such a long time for the decision making process for filing the appeal. The State must ensure in future that the matter is expedited and the responsibility is fixed on the officer/official dealing with the filing of the appeals in case any delay occurs on their part. Since no sufficient cause has been shown in the present case, no ground for condonation of delay is made out. - Decided against the revenue.
|