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2012 (8) TMI 883 - HC - VAT and Sales TaxCondonation of delay - whether there was sufficient cause for condonation of delay in filing the appeals which was belated? - Held that:- No ground for condonation of colossal delay of 789 days has been made out. The reason advanced for condonation of delay is that Shri Avinash Chander Sharma son of Shri Lal Chand Paniwal who is the Director of the assessee-company was looking after the taxation matters of the company who had fallen ill but affidavit of the Director filed does not specify the period of ailment and the nature of illness. Further, no details and supporting material had been produced to substantiate such a plea. In the absence of definite averments and substantive proof, the ground taken for condonation of delay does not inspire confidence. Such a general plea without there being any material cannot be accepted and could be raised in all cases. The appellant was required to act with care and due diligence in pursuing litigation which is absent in the present case. Appeal dismissed.
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