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2022 (3) TMI 1097 - KARNATAKA HIGH COURTCondonation of delay of 1217 days in filing appeal - Re-assessment order - input tax credit - time limitation - tax periods April 2005 to March 2008 and April 2008 to March 2009 - HELD THAT:- The period prescribed under Section 5 of the Limitation Act, 1963 though may not be applicable to the tax matters, since the same is prescribed under the statute but the parameters set down for condonation of delay cannot stand on different footing. It is significant to observe that the controversy may not be relating to the collection of tax but the claim of input tax credit would certainly has some effect on the revenue. It cannot be construed as ‘’No revenue loss” as canvassed by the learned counsel for the appellant. Compared to the Government, Private litigant stands on a better pedestal in taking a decision and filing the appeal before the Court. Merely for the reason that in the appeal filed by the Government delay is condoned, the same yardstick cannot be applied blindly but requires to be examined having regard to the facts and circumstances of the case. No doubt, delay of 1754 days has been condoned - It is the discretionary power vested with the Court, to be exercised judiciously having regard to the facts and circumstances of the case. The inordinate delay of 1217 days in the background of the facts cannot be condoned with the liberal approach accepting the cause - no ground is found to condone the inordinate delay of 1217 days in filing the appeal - Appeal dismissed.
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