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2014 (7) TMI 362 - HC - VAT and Sales TaxCondonation of delay - Delay of 1360 days - Delay due to government work mechanism - Held that:- The Department appears to have sent a proposal to the Finance Department, which had approved it on May 3, 2010 and after the same was received back along with necessary papers and orders permitting the office of the Government Pleader to file tax appeal, it appears that the tax appeal which was to be filed within the period of limitation prescribed under the law, came to be filed after a huge delay of 1,360 days. What is stated for explaining such delay is that due to Government administrative mechanism, within the statutory time period, tax appeal could not be filed. In absence of any specific details and explanation, this explanation in general terms does not satisfy us. There can be no straightjacket formula adopted which can be applied uniformly in all matters, without considering the facts and circumstances of the case. In absence of any satisfactory explanation coming forth for condonation of delay, we are of the opinion that no liberal attitude requires to be adopted; particularly considering the inordinate delay in preferring this application. Only because the applicant is the State, it cannot be absolved of its responsibility to fulfil the mandate of law. Even if day today explanation is not desired, for a long period after the sanction of Finance Department also, nothing emerges on record to indicate due care or diligence to satisfy the requirement of explaining sufficiency of cause. - Condonation denied.
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