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2009 (12) TMI 881 - HC - VAT and Sales TaxWhether the delay in filing of the appeal beyond the period of 60 days prescribed by section 68(2)(a) of the Punjab Value Added Tax Act, 2005, could be condoned by entertaining an application under section 5 of the Limitation Act, 1963? Held that:- The delay in filing the appeal beyond the period specified under section 62(4) and 63(2) could be condoned in the interest of justice and for the reasons to be recorded in writing by the appellate authority. However, in section 68(2)(a) a period of 60 days for filing the appeal before this court has been provided but there is no provision parallel to section 64 providing for condonation of delay. The application(s) filed under section 5 of the Limitation Act seeking condonation of delay in filing the appeals are dismissed. Consequently, the appeals also fail and are dismissed being time-barred.
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